(4)[ Notwithstanding anything contained in sub-section (3) or sub-section (3-A), an order in revision under sub-section (1) or sub-section (2) may be passed at any time in consequence of, or to give effect to, any finding or direction contained in an order of Appellate Tribunal, ] [Substituted by Act 21 of 1998, Section 71, for sub-Section (4) (w.e.f. 1.10.1998). ][National Tax Tribunal, the High Court or the Supreme Court.] [ Inserted by Act 49 of 2005, Section 30 and Schedule (w.e.f. 28.12.2005).][ Explanation .-In computing the period of limitation for the purposes of this sub-section (3), the time taken in giving an opportunity to the assessee to be re-heard under the proviso to section 39 and any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded.] [Substituted by Act 21 of 1998, Section 71, for sub-Section (4) (w.e.f. 1.10.1998). ]
