(2)Where the amount of tax, penalty or interest determined as a result of the first appeal or revision against the order referred to in sub-clause (iii) of clause (m) of section 2 [, as it existed immediately before its amendment by the Finance Act, 1992,] [ Inserted by Act 18 of 1992, Section 97 (w.e.f. 1.4.1993).] is paid within six months of the date of the order passed in such appeal or revision, the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).] may, notwithstanding anything to the contrary in this Act, rectify the assessment by allowing a deduction to the extent the tax, penalty or interest so paid stood disallowed therein as if such rectification were a rectification of a mistake apparent from the record.
