Rectification of mistake

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..... der. (2) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. .....

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..... 6) Subject to the other provisions of this Act where any such amendment has the effect of reducing the assessment, the [Assessing] Officer shall make any refund which may be due to such assessee. (7) Where any such amendment has the effect of enhancing the assessment or reducing the refund already made, the [Assessing] Officer shall serve on the assessee a notice of demand in the prescribed form s .....

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