269UJ. With a view to rectifying any mistake apparent from the record, the appropriate authority may amend any order made by it under this Chapter, either on its own motion or on the mistake being brought to its notice by any person affected by the order :
Provided that if any such amendment is likely to affect any person prejudicially, it shall not be made without giving to such person a reasonable opportunity of being heard :
Provided further that no amendment shall be made under this section after the expiry of six months from the end of the month in which the order sought to be amended was made.
[Updated up to Finance Act 2017]