[1]154. Rectification of mistake.

[2][(1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in Section 116 may,

(a) amend any order passed by it under the provisions of this Act;

[3][(b) amend any intimation or deemed intimation under sub-section (1) of Section 143;]]

[4][(c) amend any intimation under sub-section (1) of Section 200A.]

[5][(d) amend any intimation under sub-section (1) of Section 206CB.]

[6][(1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.]

(2) Subject to the other provisions of this section, the authority concerned

(a) may make an amendment under sub-section (1) of its own motion, and

(b) shall make such amendment for rectifying any such mistake which has been brought to its notice [7][by the assessee or by the deductor, [8][or by the collector]] and where the authority concerned is [9][the Joint Commissioner (Appeals) or the Commissioner (Appeals)], by the [10][Assessing] Officer also.