Section 19D(2) in Karnataka Agricultural Income-Tax Act, 1957
(2)In computing the period of limitation for assessment under sections 19, 19A, 19B and 19C, -(a)the time during which the proceedings for assessment in question have been deferred on account of any stay order granted by any Court or any other authority shall be excluded;(b)the time during which the assessment has been deferred in any case or class of cases by the Commissioner for reasons to be recorded in writing shall be excluded:Provided that nothing contained in this section limiting the time within which assessment may be made, shall apply to an assessment made on the assessee or any person in consequence of, or to give effect to, any finding, direction or order made under sections 32, 32A, 34 and 35 or any judgement or order made by any Court:Provided further that nothing in this section shall apply to any assessment proceeding which is pending prior to the commencement of the Karnataka Agricultural Income Tax (Amendment) Act, 1987.
