Section 363 - Orders of Appellate Tribunal.

Appeals body can hear parties, correct orders within six months, ensure notice for increased tax liability, and set stay terms.

The Appellate Tribunal may hear both parties and pass such orders as it deems fit, and may rectifiy apparent mistakes in its orders within six months if notified by the assessee or Assessing Officer; any amendment increasing liability requires a reasonable opportunity to the assessee. An assessee's rectification application carries a Rs.50 fee. The Tribunal should, where possible, decide appeals within four years of the financial year of filing. It may grant a stay up to 180 days if the assessee deposits 20% or furnishes equivalent security, with possible extension (subject to compliance and non-attribution of delay to the assessee) up to a total of 365 days; an expired stay is vacated. Costs are discretionary; orders are sent to the assessee and tax authority and are final except as otherwise provided.