Amendment of assessment on appeal: appellate authority may authorize the Assessing Officer to amend or freshly assess individual members. When an appeal causes change in the assessment of a body of individuals or an association of persons or orders a new assessment, the Joint Commissioner (Appeals) or the Commissioner (Appeals) or the Appellate Tribunal must order and authorise the Assessing Officer either to amend the assessment of any member of the body or association or to make a fresh assessment of any such member.