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Rectification of mistakes
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....he Appellate Tribunal or any authority may, in order to rectify any mistake apparent on the face of the record, amend any order passed by it under the provisions of this Act, within a period of one ye....
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....;Transactions (Prohibition) Amendment Act, 2016 w.e.f. 01-11-2016 2. Substituted vide section 178 of the Finance (No. 2) Act, 2019 w.e.f. 01-09-2019 before it was read as, ....
TaxTMI