Rectification of mistakes

Tax1979106 sections6 chapters

Chapter VII PROCEEDINGS

Statutory text

(1) The Commissioner may at any time within two years from the date of any order passed by him, of his own motion, initiate proceedings to 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 any person who was a party to such order and is affected by it: Provided that, no such rectification shall be made if it has the effect of adversely affecting any person unless the Commissioner has given notice in writing to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard.
(2) The

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