Report No. 12

275. Amendment of assessment on appeal.-

Where as the result of an appeal to the Appellate Assistant Commissioner, the High Court or the Supreme Court-

(a) any change is made in the assessment of a firm or an association of persons or a new assessment of a firm or an association of persons is ordered to be made, or

(b) any alteration in any assessment has to be made, the Income-tax Officer shall, whether or not a direction is given by the appellate authority, make an amendment of the assessment so as to carry out the order of the appellate authority, including, where necessary, an amendment of any assessment made on any partner of the firm or any member of the association.

[Section 31(4) and 33(5), modified]