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MISS SUMBLEEN ANWAR versus DEPUTY COMMISSIONER OF INCOME-TAX


Section 35 error correction may be hereby submitted to the Commissioner, Wealth Tax Officer, Appellate Additional Commissioner or Appellate Tribunal on his or her own writing, at any time within four years from the date of any order. Is. Correct any error that appears on the record and, within the same period, will correct any mistake brought to the notice of the Wealth Tax Officer, Commissioner, Appellate Additional Commissioner or Appellate Tribunal, as the case may be. Provided that no amendment shall be made by any Assisi unless the Assessment is given a reasonable opportunity of hearing in the matter.

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