Provisional assessment: amended income-tax orders must substitute the provisional total income for the originally referred total income. The amendment adds a clause requiring that when an amended order is made on the basis of a provisional assessment, the total income on which that provisional assessment was made shall be substituted for the total income otherwise referred to in clause (a), so that the provisional assessment's total income governs the substituted figure in the amended order.
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Provisions expressly mentioned in the judgment/order text.
Provisional assessment: amended income-tax orders must substitute the provisional total income for the originally referred total income.
The amendment adds a clause requiring that when an amended order is made on the basis of a provisional assessment, the total income on which that provisional assessment was made shall be substituted for the total income otherwise referred to in clause (a), so that the provisional assessment's total income governs the substituted figure in the amended order.
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