Section 27
Amendment of assessment on appeal. Repealed
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
About this Act
An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
Where as a result of an appeal under section 15 or
section 18, any change is made in the assessment of a body of individuals or an association of persons or
an order for new assessment of a body of individuals or an association of persons is made, 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 or make a fresh assessment on any member of the
body or association.