Rectification of mistakes and review (Section 74B)

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.... DVAT 38C. (3) No application for review under sub-section (5) of section 74B of an assessment or reassessment or an order shall be entertained if the application is not presented within thirty days from the date of such assessment or reassessment or order. (4) The Commissioner or any person appointed under section 66 shall be competent under sub-section (5) of section 74B to review any assess....