TMI BlogRectification of mistakesX X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) may amend any order passed by him under section 18A;] 9 [(c) the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 23 10 [or section 23A]; (d) the Commissioner may amend any order passed by him under section 25; (e) the Appellate Tribunal may amend any order passed by it under section 24.] (2) Where the amount of tax, penalty or interest determined as a result of the first appeal or revision against the order referred to in sub-clause (iii) of clause (m) of section 2 11 [,as it existed immediately before its amendment by the Finance Act, 1992,] is paid within six months of the date of the order passed in suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 17 [Assess ing Officer] shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable and such notice of demand shall be deemed to be issued under section 30 and the provisions of this Act shall apply accordingly. 18 [(6A) Where any amendment made by the Valuation Officer under clause (aa) of sub-section (1) has the effect of enhancing the valuation of any asset, he shall send a copy of his order to the 19 [Assessing Officer] who shall thereafter proceed to amend the order of assessment in conformity with the order of the Valuation Officer and the provisions of sub-section (6) shall apply accordingly.] (7) No amendment under this section shall be made after the expiry of fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a ), as inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989, read as under: "( aa ) a wealth-tax authority may amend any intimation sent by it under sub-section (1) of section 16 or enhance or reduce the amount of refund granted by it under that sub-section;" 4. Inserted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 5. Relettered vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 6. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Before substitution clause ( b ), as amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, stood as under: "( b ) the Deputy Commissioner (Appeals) or the Commissioner (Appeals) may amend any order passed by him under section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irect Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:-"Wealth-tax Officer" 18. Inserted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 19. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:-"Wealth-tax Officer" 20. Substituted vide Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984. Before it was read as:- "from the date of the order passed in the first appeal or revision" 21. Substituted vide Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984. Before it was read as:- "from the date of the order sought to be amended" 22. Inserted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 23. Substituted vide Direct Tax Laws (Amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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