Section 74(7) in The Kerala Agricultural Income Tax Act, 1991
(7)In respect of appeals presented before it the Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, -(a)in the case of an order of assessment-(i)confirm, reduce, enhance or annul the assessment; or(ii)set aside the assessment and refer the case back to Agricultural Income Tax Officer or the Inspecting Assistant Commissioner as the case may be, for making a fresh assessment in accordance with the directions given by the Appellate Tribunal and after making such further enquiry as may be necessary, the Agricultural Income tax Officer or the Inspecting Assistant Commissioner as the case may be, shall, thereupon proceed to make a fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; or(iii)pass such other order as the Appellate Tribunal may think fit;(b)in the case of an order imposing a penalty confirm or cancel such order or vary it so as either to enhance or to reduce the penalty; or(c)in the case of any other order, pass such order, as it thinks fit.Explanation. - The power of enhancement in this sub-section is enhancement of either the agricultural income or tax or penalty over i, and above that fixed as per the orders appealed against and the Appellate Tribunal shall have the power to enhance even if there is no appeal or cross objection by the officer empowered by Government under sub-section (2).
