Statistics Act, 1999
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)RulesRules 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 courtPart A : Objections, Appeals and Alternative Dispute Resolution13. 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. |
