https://www.taxtmi.com/acts?id=6428 Section 35 empowers specified wealth tax authorities, including the Assessing Officer, Valuation Officer, appellate and revisional authorities and the Tribunal, to amend their own orders to rectify mistakes apparent from the record. Amendments that enhance liability or reduce refunds require prior notice and an opportunity to be heard, must be made by written order, and where liability increases a prescribed demand notice is to be issued. Time limits apply, generally barring amendments after four years, with a limited one year window for consequential valuation-based assessment changes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 13 Sep 2012 14:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6428 Section 35 empowers specified wealth tax authorities, including the Assessing Officer, Valuation Officer, appellate and revisional authorities and the Tribunal, to amend their own orders to rectify mistakes apparent from the record. Amendments that enhance liability or reduce refunds require prior notice and an opportunity to be heard, must be made by written order, and where liability increases a prescribed demand notice is to be issued. Time limits apply, generally barring amendments after four years, with a limited one year window for consequential valuation-based assessment changes. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6428