Amendment of assessment on appeal enables modification of individual members' tax assessments following an appellate-directed change for collective entities. Where an appeal produces a change in, or directs a fresh, assessment of a body of individuals or an association of persons, the appellate authority shall ... Summary
Amendment of assessment on appeal enables modification of individual members' tax assessments following an appellate-directed change for collective entities.
Where an appeal produces a change in, or directs a fresh, assessment of a body of individuals or an association of persons, the appellate authority shall order the Assessing Officer to amend the assessment of any member or make a fresh assessment of such member.
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