Rectification of mistakes and Review Rule 36B

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.... the end of the year in which any order passed by him has been served, on his own motion, rectify any mistake apparent on record and shall within the said period or thereafter rectify any such mistake which has been brought to his notice within the said period, by any person effected by such order.       (2)  The provisions of sub-section (1) shall apply to th....

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....rson in accordance with the provisions of this Act.       (4) Where any such rectification has the effect of enhancing the amount of the tax or penalty or interest or reducing the amount of refund, the Commissioner shall recover the amount due from such person in accordance with the provisions of this Act.       (5) Save as provided in the fo....