(3)Notwithstanding anything contained in sub-sections (1) and (2), an order of fresh assessment in pursuance of an order passed under section 21, section 22 or section 23, setting aside or cancelling an assessment, may be made at any time before the expiry of four years from the end of the financial year in which the order under section 21 is passed by [the Commissioner, or the order is received by the Chief Commissioner or Commissioner, as the case may be, under section 22 or section 23] [Substituted by section 74, Act 26 of 1988, for 'the Commissioner, or, as the case may be, the order under section 22 or section 23 is received by the Commissioner' (w.e.f. 1-4-1998).] shall be substituted.
