267. [ Amendment of assessment on appeal. [Substituted by Act 12 of 1992, Section 86, for Section 267 (w.e.f. 1.4.1993).]
- Where as a result of an appeal under section 246 ][or section 246-A] [ Inserted by Act 10 of 2000, Section 69 (w.e.f. 1.6.2000).][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 ] [Substituted by Act 12 of 1992, Section 86, for Section 267 (w.e.f. 1.4.1993).] [* * *] [ Omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).][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.] [Substituted by Act 12 of 1992, Section 86, for Section 267 (w.e.f. 1.4.1993).]
