Rectification of mistake: authority may amend orders to correct apparent errors, with time limits and hearing rights. An income-tax authority may amend its orders or intimations to rectify a mistake apparent on the face of the record, subject to a statutory time limit and procedural safeguards; amendments that increase liability require that the assessee be given an opportunity of being heard; authority may act on its own motion or on application, applications must be decided within a prescribed period, and powers are limited as to matters decided on appeal or revision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification of mistake: authority may amend orders to correct apparent errors, with time limits and hearing rights.
An income-tax authority may amend its orders or intimations to rectify a mistake apparent on the face of the record, subject to a statutory time limit and procedural safeguards; amendments that increase liability require that the assessee be given an opportunity of being heard; authority may act on its own motion or on application, applications must be decided within a prescribed period, and powers are limited as to matters decided on appeal or revision.
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