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Income Tax Act, 1962 (Act No. 58 of 1962)

Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part A: Objections, Appeals and Alternative Dispute Resolution

13. Amendments of statement of grounds of assessment or statement of grounds of appeal

 

 

1) The Commissioner and the appellant may agree in writing to the amendment of the statement of the grounds of assessment or the statement of grounds of appeal or both.

 

2) The Court, consisting of the President sitting alone, may, on application on notice grant leave to amend the statement of the grounds of assessment or the statement of grounds of appeal, subject to such orders as to postponement and costs as the Court deems appropriate.