Section 55(5) in Karnataka Agricultural Income-Tax Act, 1957
(5)Before passing an order under sub-section (4), the High Court may, if it considers necessary so to do remit the petition to the Appellate Tribunal or the Commissioner, [or the [Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] as the case may be, and direct it or him to return the petition with its or his finding on any specific question or issue.
