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        Income Tax

        Section 371 - Amendment of assessment on appeal

        Income-tax Act, 2025
        Part 5.
        General

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        Amendment of assessment: appellate authority can require reassessment of members after changes in group assessment on appeal. If an appeal under sections 356, 357 or 362 changes the assessment of a body of individuals or an association of persons, or directs a new group assessment, the Joint Commissioner (Appeals), Commissioner (Appeals) or Appellate Tribunal shall order the Assessing Officer to amend the assessment of any member or to make a fresh assessment of such 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: appellate authority can require reassessment of members after changes in group assessment on appeal.

                              If an appeal under sections 356, 357 or 362 changes the assessment of a body of individuals or an association of persons, or directs a new group assessment, the Joint Commissioner (Appeals), Commissioner (Appeals) or Appellate Tribunal shall order the Assessing Officer to amend the assessment of any member or to make a fresh assessment of such member.


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