94[Amendment of assessment on appeal.
267. Where as a result of
an appeal under section 246 95[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 96[* * *] 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.]
