Amendment status not verified — confirm the current text below against the official source.
The Commissioner or any person appointed under sub-section (2) Rectification of section 4 may on application made by the owner within one year, or of of mistake. his own motion within four years from the date of the order, rectify any arithmetical or clerical error in any order passed by him: Provided that no such rectification having the effect of enhancing an assessment or reducing a refund, as the case may be, shall be made unless the owner has been heard or has been given a reasonable opportunity of being heard.