We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
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.
<h1>Rectification of mistake: authority may amend orders to correct apparent errors, with time limits and hearing rights.</h1> 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.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
