Section - 267 (of Income Tax Act, 1961), Amendment of assessment on appeal
Section - 267 (of Income Tax Act, 1961), Amendment of assessment on appeal
Amendment of assessment on appeal.
Where as a result of an appeal under section 246 (of Income Tax Act, 1961) or section 246A (of Income Tax Act, 1961) or section 253 (of Income Tax Act, 1961), 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 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.
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