Section 34(6)(a) in Karnataka Agricultural Income-Tax Act, 1957
(a)The Appellate Tribunal may, on the application either of the assessee or of the [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order: