Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Tribunal Can Amend Orders to Fix Mistakes Within Four Years, Ensuring Assessee's Hearing Rights Under Section 192</h1> The Appellate Tribunal is empowered to issue orders on appeals after hearing both parties. It can amend its orders within four years to rectify apparent mistakes, provided the error is brought to its attention by the assessee or the Assessing Officer. Amendments increasing the assessee's liability require a hearing opportunity for the assessee. The Tribunal aims to resolve appeals within two years from the financial year's end in which the appeal is filed. Copies of orders are sent to both the assessee and the Commissioner. These orders are final, subject to section 192 provisions.