Indian Income-Tax Act, 1922

35. Rectification of mistake.—(1) [The Commissioner or [Appellate Assistant Commissioner] may, at any time [within four years] from the date of any order passed by him in appeal or, in the case of the Commissioner, in revision under [section 33A] and] the Income-tax Officer may, at any time [within four years] from the date of any [assessment order [or refund order] passed by him] on his own motion rectify any mistake apparent from the record [of the appeal, revision, [assessment or refund] as the case may be], and shall within the like period rectify any such mistake which has been [brought to his notice by an assessee]:

Provided that no such rectification shall be made, having the effect of enhancing an assessment [or reducing a refund] unless [the Commissioner, the [Appellate Assistant Commissioner] or the Income-tax Officer, as the case may be], has given notice to the assessee of his intention so to do and has allowed him a reasonable opportunity of being heard :

[Provided further that no such rectification shall be made of any mistake in any order passed more than one year before the commencement of the Indian Income-tax (Amendment) Act, 1939.]

[(2) The provisions of sub-section (1) apply also in like manner to the rectification of mistakes by the Appellate Tribunal.]

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

[(4)] Where any such rectification has the effect of enhancing the assessment [or reducing a refund] 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 29, and the provisions of .... To read the full section download the app from Google Play store