Section 154(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 17] [Section 154(2)] [Section 154] [Entire Act]

Union of India - Subsection

Section 154(2)(b) in The Income Tax Act, 1961

(b)shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the [* * *] [ Certain words omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 29 (w.e.f. 10.7.1978).], by the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] also.

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Union of India - Subsection

Section 154(2)(b) in The Income Tax Act, 1961