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any assessment year, the Assessing Officer may, subject to the provisions of sections...and in sections 148 to 153 referred to as the relevant...

sub-section (3) of section 153 and of Explanation 1 to section 153 shall, so far...as may, apply to the time limit...

Where an assessment is to be made under section 176, the Assessing Officer may serve...(2) of section 139, and the provisions of this Act shall, so...

any mistake apparent from the record, amend any order passed by it under sub-section...(1) or sub-section (2) of section...