Rectification of mistake

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.... order sought to be amended was passed.           (2) Where any matter has been considered and decided in any proceeding by way of appeal relating to an order referred to in sub-section (1), the Assessing Officer passing such order may, notwithstanding anything contained in any other law for the time being in force, amend the order under that sub-sec....

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.... An order of amendment under this section shall be made by the Assessing Officer in writing.           (6) Subject to the other provisions of this Chapter, where any such amendment has the effect of reducing the assessment, the Assessing Officer shall make the refund, which may be due to such assessee.        &nb....