Section 43(4) in The Kerala Agricultural Income Tax Act, 1991
(4)Where a claim is admitted under sub-section (3),-(a)the Agricultural Income tax Officer or, as the case may be, the appellate authority may make an order disposing of the relevant case without awaiting the final decision on the question of law in the other case; and(b)the assessee shall not be entitled to raise, in relation to the relevant case, such question of law in appeal before any appellate authority or for a revision before the High Court or in appeal before the Supreme Court.
