Rectification of mistake

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....all 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- (a) the decision of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 assessment or reducing a refund or otherwise increasing the liability of the assessee, unless the authority concerned has given to the assessee a reasonable opportunity of being heard. (5) The income-tax authority concerned may make an amendment,- ....