Section 75(3) in The Kerala Agricultural Income Tax Act, 1991
(3)Notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been raised for consideration or decided in an appeal or revision referred to in clause (a) of sub-section (2) before the expiry of a period of one year from the date of the order, in such appeal or revision or before the expiry of a period of four: years referred to in clause (b) of sub-section (2) whichever is later.
