Rectification of mistake

Rectification of mistake : The authority which made an assessment or passed an order on appeal or revision in respect thereof, may, on his own motion, if an application is filed in this behalf within three years from the date of such assessment or order, rectify any mistake apparent from the record of the case : Provided that no such rectification having adversed effect upon assessee shall be made unless the assessee has been given a reasonable opportunity of being heard.