(7)For the purposes of this rule,-(i)no order under sub-rule (4) shall be made by an Assessing Officer after expiry of a period of three months from the end of the month in which Form 3CEFB is received by him;(ii)the order under sub-rule (6) shall be passed by the Principal Commissioner or Commissioner or Principal Director or Director, as the case may be, within a period of two momths from the end of the month in which the objection filed by the assessee under sub-rule (5) is received by him.
