(3)Subject to the other provisions of this section, the authority concerned,––(a)may make an amendment under sub-section (1) of its own motion; and(b)shall make such amendment for rectifying any such mistake which has been brought to its notice by—(i)the assessee or the deductor or the collector; or(ii)the Assessing Officer, if the authority concerned is the Joint Commissioner (Appeals) or the Commissioner (Appeals).
