Section 41(3) in The Kerala Agricultural Income Tax Act, 1991
(3)Notwithstanding anything contained in sub-section (1), a notice under that sub-section may be issued at any time for the purpose of making an assessment or re-assessment or recomputation in consequence of, or to give effect to any finding or direction contained in, an order passed by any authority in any proceeding under this Act by way of appeal or revision or an order or decision of any court.Explanation I: - Where by an order referred to in sub-section (3), any agricultural income is excluded from the total agricultural income of the assessee for an assessment year then, an assessment of such agricultural income for another assessment year shall, for the purpose of the said sub-section, be deemed to be one made in consequence of or to give effect to any finding or direction contained in such order.Explanation II: - Where by an order referred to in sub-section (3), the agricultural income is excluded from the total agricultural income of one person and held to be the agricultural income of the another person or persons then, an assessment of such agricultural income of such another person or persons shall, for the purpose of this subsection be deemed to be one made in consequence of or to give effect to any finding or direction contained in such order.
