Section 39(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)The Commissioner may at any time within four years from the date of any order passed by him in revision under section 37, the Appellate Tribunal or the Assistant Commissioner may, at any time within four years from the date of any order passed by it or him on appeal and the Agricultural Income-tax Officer may, at any time within four years from the date of any assessment order or refund order passed by him, on his own motion rectify any mistake apparent from the record of the revision, appeal, assessment or refund, as the case may be, and shall within the like period rectify any such mistake which has been brought to his notice by an assessee ;[Provided that if any mistake is apparent from the record of the appeal in any order passed by the Appellate Tribunal before the coming into force of section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, such mistake may, on the coming into force of section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, be rectified by the Appellate Tribunal at any time within four years from the date of passing of the said order] [Provisos substituted by W.B. Act 11 of 1995.]:[Provided further that no such rectification having the effect of enhancing an assessment or reducing a refund shall be made unless the Commissioner, the Appellate Tribunal, the Assistant Commissioner or the Agricultural Income-tax Officer, as the case may be, has given notice to the assessee of his or its intention so to do and has allowed the assessee a reasonable opportunity of being heard] [Provisos substituted by W.B. Act 11 of 1995.].
