Rectification of mistake.

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....section 270(1); (c) intimation under section 399. (2) Irrespective of anything contained in any law in force, the authority concerned may, amend any order or intimation 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 or intimation. (3) Subject to the other provisions ....

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.... (b) a reasonable opportunity of being heard. (5) The income-tax authority concerned shall pass an order in writing, if an amendment is made under this section. (6) The 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 colle....