41. Rectification of mistakes.-
(1) The Commissioner may at any time within two years from the date of any order passed by him, on his own motion, rectify any mistake apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order:
Provided that, no such rectification shall be made if it has the effect of enhancing the tax unless the Commissioner has given notice in writing to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard.
(2) The provisions of sub-section (1) shall apply to the rectification of a mistake by an appellate authority under section 36 as they apply to the rectification of a mistake by the Commissioner.
(3) Where any such rectification has the effect of reducing the amount of the tax or interest or penalty, or the amount of forfeiture, the Commissioner shall, in the prescribed manner, refund any amount due to such person.
(4) Where any such rectification has the effect of enhancing the amount of the tax or interest or penalty or the amount of forfeiture, the Commissioner shall recover the amount of due from such person in the manner provided for in section 18.