Sections 47-48 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Orders can contain slips, and appellants often need someone to speak for them. Section 47 lets the Adjudicating Authority and the Appellate Tribunal correct a mistake apparent on the record within one year. Section 48 says an appellant may appear in person or through an authorised representative, and lets the Government appoint presenting officers.
As per the consolidated text consulted, the Appellate Tribunal or the Adjudicating Authority may, to rectify any mistake apparent on the face of the record, amend an order within one year from the end of the month in which the order was passed (section 47(1)). An amendment that is likely to affect any person prejudicially needs notice and a hearing first (section 47(2)). An appellant may appear in person or through an authorised representative of his choice, and the Government may authorise officers as presenting officers (section 48).
How these sections came in
Sections 47 and 48 are in Chapter V (Appellate Tribunal), inserted by the Benami Transactions (Prohibition) Amendment Act, 2016 with the rest of sections 7 to 55 of the principal Act. The text is checked against the Gazette of India copy of that Act (assent 10 August 2016). The 2016 changes were brought into force by notification; the date is not in the sources consulted.
If you spot a mistake in an order, or are choosing who should appear for you, a legal dispute resolution review of the order and the date it was passed will tell you whether the one-year window is open.
Section 47(1): rectification
"The Appellate Tribunal or the Adjudicating Authority may, in order to rectify any mistake apparent on the face of the record, amend any order made by it under section 26 and section 46 respectively, within a period of one year from the end of the month in which the order was passed."
The sub-section has four parts.
- Who: the Appellate Tribunal or the Adjudicating Authority, each for its own order.
- Which orders: the Adjudicating Authority for orders under section 26; the Tribunal for orders under section 46. The word "respectively" matches each body with its section. See our articles on section 26 and on sections 45 and 46.
- What kind of error: "any mistake apparent on the face of the record". The text gives no further definition and no examples.
- When: within one year from the end of the month in which the order was passed. For an order passed on 18 July, the month ends on 31 July, so the period runs to 31 July of the following year.
The sub-section does not say who may start the process, whether a party must apply or whether the body may act on its own. It simply says the body "may" amend. This article does not add anything on that point.
Section 47(2): safeguard
"No amendment shall be made under sub-section (1), if the amendment is likely to affect any person prejudicially, unless he has been given notice of intention to do so and has been given an opportunity of being heard."
So an amendment that would harm a person cannot be made until that person has had notice of the intention and a hearing. An amendment that does not affect anyone prejudicially is not made subject to this condition.
| Question | Answer in the text |
|---|---|
| Time limit | One year from the end of the month in which the order was passed |
| Kind of error | Mistake apparent on the face of the record |
| Extra step if prejudicial | Notice of intention and opportunity of being heard |
Section 48(1): appearing in person or through a representative
"A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of an authorised representative of his choice to present his case before the Appellate Tribunal."
The right is the appellant's choice. The same idea is in section 26(8) for the Adjudicating Authority stage; see our article on section 26.
Section 48(2): the Government's presenting officers
"The Central Government may authorise one or more of its officers to act as presenting officers on its behalf, and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal." The Government is therefore represented by officers it authorises for the purpose.
Explanation: who is an authorised representative
For section 48, "authorised representative" means a person authorised by the appellant in writing to appear on his behalf, being:
| Item | Person |
|---|---|
| (i) | A person related to the appellant in any manner, or a person regularly employed by the appellant |
| (ii) | Any officer of a scheduled bank with which the appellant maintains an account or has other regular dealings |
| (iii) | Any legal practitioner entitled to practise in any civil court in India |
| (iv) | Any person who has passed any accountancy examination recognised in this behalf by the Board |
| (v) | Any person who has acquired such educational qualifications as the Board may prescribe for this purpose |
Two features stand out. The authority must be in writing. And the list is closed: only these classes qualify. The Board is the Central Board of Direct Taxes under section 2(13). The educational qualifications under item (v) are left to the Board, and none is stated in the sources consulted.
Compare the Explanation to section 26(8), which uses similar words for the first stage but refers to the benamidar or other claimant instead of the appellant. For the Appellate Tribunal stage, the Explanation speaks of "the appellant".
Who is affected
- Appellants, who may appear alone or with a representative from the listed classes.
- The Government, which may use presenting officers.
- Persons affected by an order, who should note that a corrected order can change their position and that section 47(2) gives them notice and a hearing where the correction would prejudice them.
Practical example
The Adjudicating Authority passes an order under section 26 on 14 September that, by a typing error, names the wrong survey number for a plot at Hosur. Until 30 September of the following year, one year from the end of the month in which the order was passed, the Authority may amend the order to correct a mistake apparent on the face of the record. If the correction would affect the owner of an adjoining plot prejudicially, the Authority must first give notice of its intention and hear that person. Separately, in an appeal, the appellant, Latha Krishnan, authorises her cousin, a legal practitioner, in writing to appear for her; the cousin is covered by item (i) and item (iii).
Other laws and later amendments
Sections 47 and 48 name no other statute. Where other sections refer to the Income-tax Act, 1961 or procedural codes, check the current law for the corresponding provisions. Later amendments to the Act are not in the sources consulted; check them.
Need help choosing a representative or correcting an order?
If you want to correct an order or choose who should appear for you before the Tribunal, the written authority and the dates matter. Our legal dispute resolution team can help you prepare both.
Key takeaways
- Orders under section 26 and section 46 may be amended to rectify a mistake apparent on the face of the record.
- The period is one year from the end of the month in which the order was passed.
- A prejudicial amendment needs notice of intention and an opportunity of being heard.
- An appellant may appear in person or through an authorised representative from the closed list in the Explanation.
- The Central Government may authorise officers as presenting officers.
Read next
- Sections 45 and 46: civil court bar and appeal to the Appellate Tribunal
- Section 49: appeal to the High Court
- Section 26: adjudication of benami property
- Overview of the Benami Transactions Prohibition Act
Disclaimer: Based on a third-party consolidated text of the Prohibition of Benami Property Transactions Act, 1988 as amended by the Benami Transactions (Prohibition) Amendment Act, 2016, checked against the Gazette of India copy of that amending Act (11 August 2016), as consulted on 2 October 2026. The commencement notification, the rules and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.