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of <h1>Tribunal Can Amend Orders to Correct Mistakes, Requires Hearing for Increased Liability; Amendments Must Be Within Six Months.</h1> The Appellate Tribunal can issue orders after hearing both parties in an appeal. It may amend orders to correct apparent mistakes within six months if notified by the assessee or Assessing Officer. Amendments that increase the assessee's liability require a hearing opportunity. Applications for amendments must include a fee. Appeals should be decided within four years. The Tribunal can grant a stay of up to 180 days if the assessee deposits 20% of the tax or provides equivalent security. Stay extensions are limited to a total of 365 days. Orders are final, and copies are sent to involved parties. Costs are at the Tribunal's discretion.
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