Rectification of mistakes

The assessing officer may, at any time within two years from the date of any order passed by him, on his own motion, rectify any mistake apparent from the record and shall, within a like period, rectify any such mistake which has been brought to his notice by the assessee or his representative: Provided that no such rectification which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee shall be made unless the assessing officer has given notice to the assessee of his intention to do so and has allowed the assessee a reasonable opportunity of being heard. The provisions of this section shall be read with the Code of Civil Procedure, 1908 as far as the scope of rectification is concerned. The Commissioner and the prescribed authorities under this Act, shall have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 while trying a suit, for the purpose of enforcing the attendance of and examining any person on oath or affirmation or for compelling the production of any documents or accounts.