(8)In computing the period of limitation under sub-section (7), the following period shall be excluded:—(a)the time taken in giving an opportunity to the assessee to be reheard under section 244(2); and(b)the period commencing on the date on which stay on any proceeding under this section has been granted by an order or injunction of any court and ending on the date on which certified copy of the order or injunction vacating the stay is received by the jurisdictional Principal Commissioner or Commissioner.
