(3)[ No order shall be made under sub-section (2) after the expiry of two years ] [Inserted by Act 46 of 1964, Section 24 (w.e.f. 1.4.1965). ][from the end of the financial year in which the order sought to be revised was passed.] [ Substituted by Act 67 of 1984, Section 65, for " from the date of the order sought to be revised" (w.e.f. 1.10.1984).][(3-A) On every application made by an assessee for revision under sub-¬section (1), an order shall be passed by the Commissioner within one year from the end of financial year in which such application is made by the assessee for revision.Explanation .-In computing the period of limitation for the purposes of this sub-section, 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.] [ Inserted by Act 21 of 1998, Section 71 (w.e.f. 1.10.1998).]
