Orders of the Appellate Tribunal

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..... four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer. (3) An amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the as .....

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