(7)No amendment under this section shall be made after the expiry of four years-(a)in the case of an amendment under sub-section (2) [from the end of the financial year in which the order was passed in the first appeal or revision] [ Substitued by Act 67 of 1984, Section 69, for " from the date of the order passed in the first appeal or revision" (w.e.f. 1.10.1984).] referred to in that sub-section; and(b)in any other case [from the end of the financial year in which the order sought to be amended was passed] [ Substitutede by Act 67 of 1984, Section 69, for " from the date of the order sought to be amended" (w.e.f. 1.10.1984).].[(7-A) Notwithstanding anything contained in sub-section (7), where the valuation of any asset has been enhanced by the Valuation Officer under this section the consequential amendment to the order of assessment may be made by the ] [Inserted by Act 45 of 1972, Section 15 (w.e.f. 1.1.1973). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).][at any time before the expiry of one year from the date of the order of the Valuation Officer under this section.] [Inserted by Act 45 of 1972, Section 15 (w.e.f. 1.1.1973). ]
