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