Section 74(8) in The Kerala Agricultural Income Tax Act, 1991
(8)(a)When appeals are presented by the assessee and the Officer empowered by Government under sub-section (2), or cross objections are presented by either of them, against the same order of the Deputy Commissioner (Appeals) both the appeals along with the cross objections, if any, shall be heard together and disposed of by a common order.(b)When the Appellate Tribunal passes any order in contravention of clause (a) of this sub-section, such order shall not be binding on the party whose appeal or cross objections is pending hearing and the Appellate Tribunal shall on application by either party to the appeal, shall proceed to re-hear the appeal, as if it was not so decided and pass orders in accordance with sub-section (7) and clause (a) of this sub-section.
