On appeal, the Tribunal held that where the Assessing Officer intends to enhance assessment or reduce refund or otherwise increase liability of assessee, he must give assessee a reasonable opportunity of being heard before passing a rectification order under section 154. Failure to issue statutory notice under section 154(3) before passing a rectification order, which resulted in enhancing assessment/reducing refund/increasing liability of assessee, was a per se violation of the statutory procedure prescribed by section 154. (AY. 2016-17 to 2018-19)