(1)With a view to rectifying any mistake apparent from the record, the Commissioner, the [Assessing Officer] [ Substituted by Act 49 of 1991, Section 105 (w.e.f. 1.10.1991) ] the the Appellate Assistant Commissioner and the Appellate Tribunal may, of his, or its, own motion or on an application by the assessee 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] [ Substituted by Act 67 of 1984, Section 82 (w.e.f. 1-10-1984). ]
