Section 13(1) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(1)With a view to rectifying any mistake apparent from the record, the Income- tax Officer, the Appellate Assistant Commissioner,the Commissioner (Appeals)] the Commissioner and the appellate Tribunal may, of his, or its, own motion or on an application by the depositor in this behalf, amend any order passed by him or it in any proceeding under this Act,within four years from the end of the financial year in which such order was passed"]
