Section 72(15) in The Kerala Agricultural Income Tax Act, 1991
(15)Where as a result of an appeal any change is made in the assessment of a firm or association of persons or a new assessment of any of these is ordered to be made, the Deputy Commissioner (Appeals) may authorise the Agricultural Income tax Officer or the 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.
