Report No. 12

233. Validity of certificate and amendment thereof.-

(1) When the Income-tax Officer sends a certificate to a Collector under section 231 [46(2) main para] it shall not be open to the assesses to dispute before the Collector the correctness of the assessment, and no objection to the certificate on any ground shall be entertained by the Collector.

(2) An assessee objecting to the issue of any certificate, on any ground open to him, other than the correctness of the assessment, may apply to the Income-tax Officer for withdrawal or cancellation of the certificate, and the Income-tax Officer shall, after giving the assessee a reasonable opportunity of being heard, pass such orders as he thinks fit.

(3) Notwithstanding the issue of a certificate to a Collector, the Income-tax Officer shall have power to correct any clerical or arithmetical mistake in the certificate by sending an intimation to the Collector.

(4) The Income-tax Officer shall intimate to the Collector any orders withdrawing or cancelling a certificate passed by him under sub-section (2) or any correction made by him under sub-section

(3) or any amendment made under section 234(4) [sub-section in newly added section providing for amendment of certificate on reduction etc. in any proceeding under the Act].