Section 55(4)(b) in Karnataka Agricultural Income-Tax Act, 1957
(b)Where the High Court remits the matter to the Appellate Tribunal or the Commissioner [or the [Additional Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.]] under clause (a) with its opinion on the question or questions of law raised, the Appellate Tribunal or the Commissioner [or the [Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] as the case may be, shall amend the order passed by it or him in conformity with such opinion.