§ 371
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Amendment of assessment on appeal
Income-tax Act, 2025
When an appeal under sections 356, 357 or 362 results in a change to the assessment of a group of taxpayers, the appellate authority (Joint Commissioner, Commissioner or Appellate Tribunal) may direct the Assessing Officer to either amend the existing assessment of each member or issue a fresh assessment for them. This order applies to any body of individuals or association of persons whose assessment is affected by the appeal.
📜 Official text of the section +
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