Amendment of assessment on appeal.267.
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.