Rectification of mistake.

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....ntimation under section 399. (2) Irrespective of anything contained in any law in force, the authority concerned may, amend any order under sub-section (1) in relation to any matter, other than the matter considered and decided in any proceeding by way of appeal or revision, relating to such order. (3) Subject to the other provisions of this section, the authority concerned,-- (a) may make an ....

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....e Assessing Officer shall make refund which may be due to the assessee or the deductor or the collector, where an amendment reduces the assessment or otherwise reduces the liability of such assessee or the deductor or the collector. (7) The Assessing Officer shall serve on the assessee or the deductor or the collector, a notice of demand in such form as prescribed specifying the sum payable,- (....