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Rectification of mistake.

Section 12 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 12 - 12. (1) A tax authority may amend any order passed by it under this Act so as to rectify any mistake apparent from the record. (2) No amendment under this section shall .....

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t or reducing a refund or otherwise increasing the liability of the assessee, unless the authority concerned has given to the assessee an opportunity of being heard. (4) The tax authority concerned may make an amendment under this section- (a) on its .....

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d of the month in which such application is received by it. (6) In a case where the order has been made in an appeal or revision, the power of the tax authority to amend the order shall be restricted to matters other than those decided in appeal or r .....

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