Section 31(1). Rectification of mistakes

{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "31",
        "title": "Section 31(1). Rectification of mistakes",
        "chapter": null,
        "content": "The authority which passed an order on appeal or review may, at any time within three years from the date of such order, and the Agricultural Income-tax Officer may at any time within three years from the date of any assessment order passed by him, of his own motion, rectify any mistake apparent from the record of the appeal or assessment, as the case may be, and shall within the like period rectify any such mistake as has been brought to his notice by an assessee:\n\nProvided that no such rectification shall be made having the effect of enhancing the assessment, unless the appellate authority or the Agricultural Income-tax Officer, as the case may be, has given notice to the assessee of his intention so to do and has allowed him a reasonable opportunity of being heard;",
        "footnote": "",
        "is_definition": false,
        "sort_order": 920
    },
    "prev_section": "30",
    "next_section": "31"
}