Income Tax Act, 1967.

PART XXVI

Appeals

Prohibition on alteration of assessment except on appeal.

415.—Save where expressly authorised by this Act, an assessment shall not be altered before the time for hearing and determining appeals, and then only in cases of assessments appealed against, and in accordance with such determination; and if any person makes, causes, or allows to be made, in any assessment, any unauthorised alteration, he shall incur a penalty of £50.