Section 72(2A) in The Kerala Agricultural Income Tax Act, 1991
(2A)Notwithstanding anything contained in sub-section (1) or subsection (2) any assessee aggrieved by an order passed by the Agricultural Income Tax Officer or Inspecting Assistant Commissioner may file an appeal before the Appellate Tribunal where such order involves only a question of law which has been settled by a decision of the High Court or the Supreme Court.
