Section 42(1) in The Kerala Agricultural Income Tax Act, 1991
(1)An assessing authority or an appellate or revisional authority (including the Appellate Tribunal) may of its own motion or on application by the assessee at any time within four years from the date of any order passed by it, rectify any mistake apparent from the record:Provided that no such rectification shall be made having the effect of enhancing an assessment or reducing a refund unless such authority has given notice to the assessee of its intention so to do and has allowed him a reasonable opportunity of being heard.
