Section 13(1) in The Companies (Profits) Surtax Act, 1964
(1)With a view to rectifying any mistake apparent from the record, the Commissioner, the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187], the [Chief Commissioner or Commissioner (Appeal)] [Substituted for the words "Appellate Assistant Commissioner" by the Act 2 of 1977, section 39 ] and the Appellate Tribunal may, of his or its, own motion or on an application by the assessee in this behalf, amend any order passed by him or it in any proceeding under this Act within four years of the date on which such order was passed.
