§ 371
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Amendment of assessment on appeal
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
371. 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 either to amend the assessment made on any member of the
body or association or to make a fresh assessment on such member.
Exclusion of time taken for copy.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal