Amendment of assessment on appeal
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
If as a result of an appeal under section 356 or 357 or 362, any change is made in the assessment of a body of individuals or an association of persons, or a new assessment is directed in such cases, the Joint Commissioner (Appeals) or the Commissioner (Appeals) or the Appellate Tribunal, shall pass an order authorising the Assessing Officer to either amend the assessment of any member of the body or association or make a fresh assessment on such member.