Amendment of assessment on appeal allows reassessment of individual members when a body or association's assessment is changed. Where an appeal results in a change or new assessment of a body of individuals or an association of persons, the appellate authority shall order and authorise the Assessing Officer to amend the assessment of any member of that body or to make a fresh assessment of any member.
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 on appeal allows reassessment of individual members when a body or association's assessment is changed.
Where an appeal results in a change or new assessment of a body of individuals or an association of persons, the appellate authority shall order and authorise the Assessing Officer to amend the assessment of any member of that body or to make a fresh assessment of any member.
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