Section 76(3) in The Kerala Agricultural Income Tax Act, 1991
(3)Notwithstanding anything contained in sub-section (2), the 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 before the Appellate Tribunal or the High Court 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 the period of four years referred to in clause (c) of sub-section (2) whichever is later.
