Amendment of assessment on appeal allows appellate authorities to authorise reassessment of individual members after a group appeal. Where an appeal under sections 246 or 253 changes the assessment of a body of individuals or an association of persons, the Deputy Commissioner (Appeals), Commissioner (Appeals) or the Appellate Tribunal shall pass an order authorising the Assessing Officer to amend the assessment made on any member or make a fresh assessment on any member of the body or association.