Amendment of assessment: appellate authority can require reassessment of members after changes in group assessment on appeal. If an appeal under sections 356, 357 or 362 changes the assessment of a body of individuals or an association of persons, or directs a new group ... Summary
Amendment of assessment: appellate authority can require reassessment of members after changes in group assessment on appeal.
If an appeal under sections 356, 357 or 362 changes the assessment of a body of individuals or an association of persons, or directs a new group assessment, the Joint Commissioner (Appeals), Commissioner (Appeals) or Appellate Tribunal shall order the Assessing Officer to amend the assessment of any member or to make a fresh assessment of such member.
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