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[Cites 0, Cited by 0] [Section 46(1)] [Section 46] [Entire Act]

State of Kerala - Subsection

Section 46(1)(a) in The Kerala Agricultural Income Tax Act, 1991

(a)where the demand is enhanced in such appeal or other proceedings, the Agricultural Income tax Officer shall serve upon the assessee another notice of demand also in respect of the amount by which such demand is enhanced; and any proceedings in relation to such demand, as are covered by the notice or notices of demand served upon him before the disposal of such appeal or proceeding may, without the service of any fresh notice of demand be continued from the stage at which such proceedings stood immediately before such disposal;