Rectification of mistake.

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..... ial 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 law for the time being in force, amend the order under that sub-section in relation to any matter other than .....

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..... ter, where any such amendment has the effect of reducing the assessment, the Assessing Officer shall make any 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 any refund, which may be due to such assessee. - - statute, statutory provisions legislation, law, en .....

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