Appellate tribunal power to amend apparent errors permits correction subject to hearing rights and statutory time limits.

The Appellate Tribunal may hear appeals after giving both parties an opportunity of being heard and pass orders it considers fit, send copies of orders to the assessee and the Commissioner, and, subject to specified exceptions, have those orders treated as final. The Tribunal may amend its orders to rectify any mistake apparent on the face of the record within the statutory time limit, but any amendment that increases liability or reduces a refund requires giving the assessee an opportunity of being heard.

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