https://www.taxtmi.com/acts?id=2933 The Commissioner may rectify mistakes apparent on record in orders on his own motion within the statutory period and must also rectify mistakes notified by affected persons; appellate and objection authorities have analogous powers but may not re-open matters already considered and decided in those proceedings. Rectifications reducing liability require refunds, while those increasing liability permit recovery, and assessments or orders by appointed officials may be reviewed suo motu or on application subject to rules. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 16 Jul 2012 16:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2933 The Commissioner may rectify mistakes apparent on record in orders on his own motion within the statutory period and must also rectify mistakes notified by affected persons; appellate and objection authorities have analogous powers but may not re-open matters already considered and decided in those proceedings. Rectifications reducing liability require refunds, while those increasing liability permit recovery, and assessments or orders by appointed officials may be reviewed suo motu or on application subject to rules. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2933