Amendment of assessment on appeal

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....ersons is ordered to be made, 8[the Joint Commissioner (Appeals) or the Commissioner (Appeals)] or the Appellate Tribunal, as the case may be, shall pass an order authorising the Assessing Officer either to amend the assessment made on any member of the body or association or make a fresh assessment on any member of the body or association.]     **************** NOTES:- 1.  In....

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....ciation of persons is ordered to be made, the Deputy Commissioner (Appeals) or the Commissioner (Appeals) or the Appellate Tribunal, as the case may be, shall pass an order authorising the Assessing Officer either to amend the assessment made on any member of the body or association or make a fresh assessment on any member of the body or association." Earlier, Substituted vide Section 101 of the ....

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....tuted vide Section 86 of the Finance Act, 1992 w.e.f. 01-04-1993 before it was read as, "4[Amendment of assessment on appeal 267 Where as the result of an appeal under section 246 or section 253, any change is made in the assessment of a firm or body of individuals or an association of persons or a new assessment of a firm or a body of individuals or an association of persons is ordered t....