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of <h1>Competent Authority can suo motu or on application revise income-tax orders (except under section 377) within one year</h1> The Competent Authority may revise subordinate income-tax orders (other than those under section 377) on its own motion or on the taxpayer's application by calling records, making inquiries and passing orders not prejudicial to the taxpayer. Suo motu revision is barred if the order was made over one year earlier. Applications must be filed within one year of communication or knowledge, subject to extension for sufficient cause. Revision is not permitted where an appeal to the designated appellate authorities is available but not filed or not waived, or where an appeal is pending. Applications require a Rs.500 fee; the Competent Authority must decide within one year from the end of the financial year of application, with specified exclusions and minimum periods, and may act at any time to implement higher court or tribunal directions.
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