https://www.taxtmi.com/acts?id=8737 The Assessing Officer may amend any order to rectify mistakes apparent from the record within one year from the end of the financial year in which the order was passed, either suo motu or on representation, except as to matters decided on appeal; amendments increasing liability require notice and a reasonable opportunity of being heard and must be made in writing, with consequential refund or recovery steps applied as appropriate. en-us Fri, 02 May 2008 10:51:19 +0530 Fri, 02 May 2008 10:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8737 The Assessing Officer may amend any order to rectify mistakes apparent from the record within one year from the end of the financial year in which the order was passed, either suo motu or on representation, except as to matters decided on appeal; amendments increasing liability require notice and a reasonable opportunity of being heard and must be made in writing, with consequential refund or recovery steps applied as appropriate. Act-Rules F. Acts / Amendment Acts Fri, 02 May 2008 10:51:19 +0530 https://www.taxtmi.com/acts?id=8737