Section 269UJ of Income Tax Act "Rectification of mistakes"
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.
269UK. (1) Notwithstanding anything contained in any
other law for the time being in force, no person shall
revoke or alter an agreement for the transfer of an
immovable property or transfer such property in respect of
which a statement has been furnished under section 269UC
unless,-
(a) the appropriate authority has not made an order for the
purchase of the immovable property by the Central Government
under section 269UD and the period specified for the making
of such order has expired ; or
(b) in a case where an order for the purchase of the
immovable property by the Central Government has been made
under sub-section (1) of section 269UD, the order stands
abrogated under sub-section (1) of section 269UH.
(2) Any transfer of any immovable property made in
contravention of the provisions of sub-section (1) shall be
void.