Rectification of mistake.

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..... financial year in which the order sought to be amended was passed. (2) Where any matter has been considered and decided in any proceeding by way of appeal relating to an order referred to in sub-section (1), the Assessing Officer passing such order may, notwithstanding anything contained in any other law for the time being in force, amend the order under that sub-section in relation to any mat .....

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..... ect of reducing the assessment, the Assessing Officer shall make the refund, which may be due to such assessee. (7) Where any such amendment has the effect of enhancing the assessment or reducing the refund already made, the Assessing Officer shall make an order specifying the sum payable by the assessee and the provisions of this Chapter shall apply accordingly. - - statute, statutory prov .....

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