Orders of Appellate Tribunal.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ke on being brought to its notice by the assessee or the Assessing Officer at any time within a period of four years from the date of the order, with a view to rectifying any mistake apparent on the face of the record, amend any order passed by it under sub-section (1).    (3) The Appellate Tribunal shall not make an amendment which has the effect of enhancing an assessment or reducin....