Clause 166 - Rectification of mistake

Rectification of mistake: Assessing Officer may amend intimations, but must notify and hear assessee before increasing liability.

Assessing Officer may amend an intimation to rectify an apparent mistake within a limited period, either suo motu or on the assessee's notice. Amendments increasing liability or reducing a refund require prior notice to the assessee and a reasonable opportunity to be heard; if such amendment enhances payment or reduces refund, the Assessing Officer shall issue an order specifying the sum payable and the Chapter's provisions apply.