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Report No. 12

161. Rectification of mistake.-

(1) With a view to rectifijing any mistake apparent from the record-

(a) the Income-tax Officer may amend any order of assessment or of refund or any other order, passed by him;

[Section 35(1), main para., part]

(b) the Appellate Assistant Commissioner may amend any order passed by him in appeal under section 259 [31];

[Section 35(1), main para., part]

(c) the Commissioner may amend any order passed by him in revision under section 272 [33A] or section 271 [33B].

[Section 35(1), main para., part]

(2) Subject to the other provisions of this section, the authority concerned-

(a) may make an amendment under sub-section (1) of its own motion, and

(b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee.

[Section 35(1), main para., part]

(3) An amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard.

[Section 35(1), 1st proviso]

(4) Where an amendment is made under this section, an order shall be passed in writing by the Income-tax authority concerned.

(5) Where any such amendment has the effect of reducing the assessment, the Income-tax Officer shall make any refund which may be due to such assessee.

[Section 35(3)]

(6) Where any such amendment has the effect of enhancing the assessment or reducing as refund already made, the Income-tax Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 163 [section 29], and the provisions of this Act shall apply accordingly.

[Section 35(4)]

(7) Save as otherwise provided in section 162 or section 193 (4), [section 35(5) to 35(10) or section re: cancellation of registration], no amendment under this section shall be made after the expiry of four years from the date of the order sought to be amended.

[Section 35(1), main para., part]

Income-Tax Act, 1922 Back

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