Section 74(9) in The Kerala Agricultural Income Tax Act, 1991
(9)Where, as a result of an appeal any change is made in the assessment of firm or association of persons or a new assessment of a firm, or association of persons, is ordered to be made, the Appellate Tribunal may authorise the Agricultural Income tax Officer or Inspecting Assistant Commissioner, as the case may be, to amend accordingly any assessment made on any partner of the firm, or any member of the association of persons.
