Rectification of mistake

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.... this section shall be made after two years from the end of the financial year in which the order sought to be amended was passed. (3) For the purposes of this section, a mistake in the order, or intimation, sought to be amended shall, without prejudice to the generality of sub-section (1), be deemed to be apparent from the record, if the order, or intimation, is not in accordance with- &nbs....

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.... case of any other assessee for any financial year by-        (i) any income-tax authority under the Code; or        (ii) by a court in any proceeding under any law in so far as it has a bearing on the liability under this Code. (4) The income-tax authority shall not make any amendment, which has the effect of enhancing an assess....