(3)[ Notwithstanding anything contained in sub-sections (1) and (2), an order of fresh assessment in pursuance of an order passed on or after the 1st day of April, 1975, under section ] [Inserted by Act 41 of 1975, Section 90 (w.e.f. 1.1.1989). ][23-A] [ Substituted by Act 14 of 2001, Section 97, for " 23" (w.e.f. 1.6.2001).][, section 24 or section 25, setting aside or cancelling an assessmet, may be made at any time before the expiry of ] [Inserted by Act 41 of 1975, Section 90 (w.e.f. 1.1.1989). ][one year] [ Substituted by Act 14 of 2001, Section 97, for " two years" (w.e.f. 1.6.2001).][from the end of the financial year in which the order under section ] [Inserted by Act 41 of 1975, Section 90 (w.e.f. 1.1.1989). ] [23-A] [ Substituted by Act 14 of 2001, Section 97, for " 23" (w.e.f. 1.6.2001).][or section 24 is received by the ] [Inserted by Act 41 of 1975, Section 90 (w.e.f. 1.1.1989). ] [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Commissioner" (w.e.f. 1.4.1989).][or, as the case may be, the order under section 25 is passed by the Commissioner:] [Inserted by Act 41 of 1975, Section 90 (w.e.f. 1.1.1989). ][Provided that where the order under section 23-A or section 24 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 25 is passed by the Commissioner, on or after the 1st day of April, 1999 but before the 1st day of April, 2000, such an order of fresh assessment may be made at any time up to the 31st day of March, 2002:] [ Substituted by Act 14 of 2001. Section 97, for the proviso (w.e.f. 1.6.2001).][Provided further that where the order under section 23-A or section 24 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 25 is passed by the Commissioner, on or after the 1st day of April, 2005, the provisions of this sub-section shall have effect as if for the words "one year", the words "nine months" had been substituted.] [ Inserted by Act 21 of 2006, Section 57 (w.e.f. 1.6.2006).]
