(2)The provisions of sub-section (1) shall not apply in any case where any such assessment, reassessment or recomputation as is referred to in that sub-section relates to a tax year in respect of which an assessment, reassessment or recomputation could not have been made, by reason of any other provisions limiting the time within which any action for assessment, reassessment or recomputation may be taken, at the time when,—(a)the order which was the subject-matter of the appeal, reference or revision, as the case may be, was made; or(b)the reference from the jurisdictional Principal Commissioner or Commissioner is made to the Approving Panel under section 274(4).
