https://www.taxtmi.com/acts?id=20554 Assessing Officer may amend an intimation to rectify an apparent mistake within a limited period, either suo motu or on the assessee's notice. Amendments increasing liability or reducing a refund require prior notice to the assessee and a reasonable opportunity to be heard; if such amendment enhances payment or reduces refund, the Assessing Officer shall issue an order specifying the sum payable and the Chapter's provisions apply. en-us Mon, 29 Feb 2016 17:53:04 +0530 Mon, 29 Feb 2016 17:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20554 Assessing Officer may amend an intimation to rectify an apparent mistake within a limited period, either suo motu or on the assessee's notice. Amendments increasing liability or reducing a refund require prior notice to the assessee and a reasonable opportunity to be heard; if such amendment enhances payment or reduces refund, the Assessing Officer shall issue an order specifying the sum payable and the Chapter's provisions apply. Act-Rules Bills Mon, 29 Feb 2016 17:53:04 +0530 https://www.taxtmi.com/acts?id=20554