Rectification of mistakes

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....ection 16A;]           ^6[(b) the ^7[Joint] Director or ^8[Joint] Commissioner or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 18A;]           ^9[(c) the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 23 ^10[or section 23A];            (d) the Commissioner may amend any order passed by him under section 25;            (e) the Appellate Tribunal may amend any order passed by  i....

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.... otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasona­ble opportunity of being heard.       (5) Where an amendment is made under this section, an order shall be passed in writing by the wealth-tax authority concerned or the Tribunal, as the case may be.       (6) Where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the ^17[Assess­ing Officer] shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable and such notice of deman....

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....       (8) Where any matter has been considered and decided in a proceeding by way of an appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any other law for the time being in force, amend the order under this section in rela­tion to any matter other than the matter which has been so con­sidered and decided.]       ---------------------- Notes:- 1. Substituted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 2. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 3. Substituted vide Finance Act, 1999,....

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..... Inserted vide Finance Act, 2000, w.e.f. 1-6-2000. Earlier words "or section 23A" were omitted by the Direct Tax Laws (Amendment) Act,1989, w.e.f. 1-4-1989. 11. Inserted vide Finance Act, 1992, w.e.f. 1-4-1993. 12. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:-"Wealth-tax Officer" 13. Inserted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 14. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.before it was read as:- "Appellate Assistant Commissioner" 15. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 16. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 17. ....