(5)In computing the period of limitation for the purposes of this section, following period shall be excluded—(a)the time taken in giving an opportunity to the assessee to be reheard under the section 244 (2);(b)the period commencing on the date on which stay on proceeding for levy of penalty was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by jurisdictional Principal Commissioner or Commissioner.
