Rectification of mistakes and Review Rule 36B

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..... passed by him has been served, on his own motion, rectify any mistake apparent on record and shall within the said period or thereafter rectify any such mistake which has been brought to his notice within the said period, by any person effected by such order. (2) The provisions of sub-section (1) shall apply to the rectification of a mistake by the appellate authority or an objection hear .....

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..... he tax or penalty or interest or reducing the amount of refund, the Commissioner shall recover the amount due from such person in accordance with the provisions of this Act. (5) Save as provided in the foregoing sub-sections, and subject to such rules as may be prescribed, any assessment or re-assessment made or order passed under this Act or the rules made thereunder by any person appoint .....

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