Amendment of assessment on appeal.
267. Where as a result of an appeal under section 246 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, 1[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. Substituted by the Finance Act, 2023 dated 01.02.2023 w.e.f 01.04.2023.
in sub-section (4), for the words-
"the Commissioner (Appeals)"
The following shall be substituted-
“the Joint Commissioner (Appeals) or the Commissioner (Appeals)”