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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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