Amendment of assessment allows appellate authority to order reassessment of any member after a change in collective assessment. Where an appeal under sections 15 or 18 results in any change in the assessment of a body of individuals or an association of persons, the Commissioner ... Summary
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Amendment of assessment allows appellate authority to order reassessment of any member after a change in collective assessment.
Where an appeal under sections 15 or 18 results in any change in the assessment of a body of individuals or an association of persons, the Commissioner (Appeals) or the Appellate Tribunal shall pass an order authorising the Assessing Officer to amend the assessment made or make a fresh assessment on any member of the body or association.
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