Appellate tribunal orders: power to amend apparent-record mistakes and require reasonable opportunity before increasing taxpayer liability.

The Appellate Tribunal may pass orders after giving both parties opportunity to be heard and may amend its orders to rectify a mistake apparent from the record within a prescribed period, and must amend if the mistake is pointed out by the assessee or Assessing Officer. Any amendment that increases the assessee's liability requires that the assessee be given a reasonable opportunity to be heard. The Tribunal must send a copy of orders to the assessee and the Commissioner, and its orders are final subject to other statutory provisions.

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