(5)When the decision on the question of law in the other case becomes final, it shall be applied to the relevant case and the [Assessing Officer] [Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] or the appellate authority, as the case may be, shall, if necessary, amend the order referred to in clause (a) of sub-section (4) conformably to such decision.
