Section 13 in Income-tax (Dispute Resolution Panel) Rules, 2009
13. Rectification of mistake or error.
- After the issue of directions under rule 10, if nay mistake or error is apparent in such direction, the panel may, suo motu, or on an application from the eligible assessee or the assessing officer, rectify such mistake or error, and also direct the assessing officer to modify the assessment order accordingly.
