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| Home > Indian Bare Acts > Income Tax Act - 1961 > Amendment of assessment on appeal. |
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| Income Tax Act - 1961 |
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Title : Income Tax Act - 1961
Year : 1961
Act :
267. Amendment of assessment on appeal. 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, 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.
Last updated on February, 2008
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