Orders of Appellate Tribunal.

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....ion (1) for the rectification of any mistake apparent from record, within six months from the end of the month in which the order was passed, if the mistake is brought to its notice by the assessee or the Assessing Officer. (3) An amendment, as referred to in sub-section (2), which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assess....

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....t of tax, interest, fee, penalty or any other sum payable under this Act; or (b) furnishes security of equal amount as referred to in clause (a), and the Appellate Tribunal shall dispose of the appeal within the said period of stay specified in that order. (7) No extension of stay, as referred to in sub-section (6), shall be granted by the Appellate Tribunal, where such appeal is no....

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....ay in disposing of the appeal is not attributable to the assessee. (9) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal. ^1[(10) The Appellate Tribunal shall-- (a) send a copy of any order passed under this section to the assessee; and (b) a copy of such order shall also be sent to the jurisdictional Principal Commissioner or Comm....