https://www.taxtmi.com/acts?id=10059 Assessing Officers may amend orders to rectify apparent mistakes within one year from the end of the financial year of the order; amendments may be suo moto or on the assessee's notice but cannot alter matters already decided on appeal. Amendments increasing liability require notice and a reasonable opportunity of being heard and must be made by written order. Reducing assessments triggers refunds; enhancing assessments or reducing prior refunds requires an order specifying sums payable and application of the Chapter's collection provisions. en-us Wed, 22 Oct 2008 13:21:35 +0530 Wed, 22 Oct 2008 13:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10059 Assessing Officers may amend orders to rectify apparent mistakes within one year from the end of the financial year of the order; amendments may be suo moto or on the assessee's notice but cannot alter matters already decided on appeal. Amendments increasing liability require notice and a reasonable opportunity of being heard and must be made by written order. Reducing assessments triggers refunds; enhancing assessments or reducing prior refunds requires an order specifying sums payable and application of the Chapter's collection provisions. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 13:21:35 +0530 https://www.taxtmi.com/acts?id=10059