Orders of Appellate Tribunal.

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..... ation of any mistake apparent from record, within six months from the end of the month in which the order was passed, if the mistake is brought to its notice by the assessee or the Assessing Officer. (3) An amendment, as referred to in sub-section (2), which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made, unl .....

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..... or any other sum payable under this Act; or (b) furnishes security of equal amount as referred to in clause (a), and the Appellate Tribunal shall dispose of the appeal within the said period of stay specified in that order. (7) No extension of stay, as referred to in sub-section (6), shall be granted by the Appellate Tribunal, where such appeal is not so disposed of within the said period of s .....

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..... see. (9) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal. (10) The Appellate Tribunal shall send a copy of any orders passed under this section to the assessee and to the Principal Commissioner or Commissioner. (11) Save as provided in section 365, orders passed by the Appellate Tribunal on appeal shall be final. - Clause 363 of the Bill seeks to .....

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