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<h1>Appellate Tribunal can amend orders to correct mistakes within four years; increased liability requires a hearing.</h1> The Appellate Tribunal, after hearing both parties in an appeal, can issue orders it deems appropriate. It may amend any order to correct apparent mistakes, either on its own or if notified by the assessee or Assessing Officer, within four years of the order date. Amendments that increase the assessee's liability require a hearing opportunity for the assessee. Appeals under section 183 should be resolved within two years from the end of the financial year in which they are filed. The Tribunal must send copies of its orders to the assessee and the Commissioner, and its decisions are final, subject to section 187.