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[Cites 0, Cited by 0] [Section 74(7)] [Section 74] [Entire Act]

State of Kerala - Subsection

Section 74(7)(a) in The Kerala Agricultural Income Tax Act, 1991

(a)in the case of an order of assessment-
(i)confirm, reduce, enhance or annul the assessment; or
(ii)set aside the assessment and refer the case back to Agricultural Income Tax Officer or the Inspecting Assistant Commissioner as the case may be, for making a fresh assessment in accordance with the directions given by the Appellate Tribunal and after making such further enquiry as may be necessary, the Agricultural Income tax Officer or the Inspecting Assistant Commissioner as the case may be, shall, thereupon proceed to make a fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; or
(iii)pass such other order as the Appellate Tribunal may think fit;