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[Cites 0, Cited by 1] [Section 269G] [Entire Act]

Union of India - Subsection

Section 269G(5) in The Income Tax Act, 1961

(5)The Appellate Tribunal may, at any time within thirty days 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 (4) and shall make such amendment if the mistake is brought to its notice by the appellant or the competent authority:Provided that if any such amendment is likely to affect any person prejudicially, it shall not be made without giving to such person a reasonable opportunity of being heard.