Section 267
Amendment of assessment on appeal. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
1Where as a result of an appeal under section
246 2
or section 246A or section 253, any change is made in the assessment of a body of individuals or
an association of persons or a new assessment of a body of individuals or an association of persons is
ordered to be made, the 3
*** 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. Ins. by Act 18 of 1992, s. 87 (w.e.f. 1-4-1993).
2. Ins. by Act 10 of 2000, s. 69 (w.e.f. 1-6-2000).
3. The words “Deputy Commissioner (Appeals) or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 1-10-1998).
2. Ins. by Act 10 of 2000, s. 69 (w.e.f. 1-6-2000).
3. The words “Deputy Commissioner (Appeals) or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 1-10-1998).