(3)Notwithstanding anything contained in sub-section (2), an order in revision under this section may be passed at any time in the case of an order which has been passed in consequence of, or to give effect to, any finding or direction contained in an order of the Appellate Tribunal, the High Court or the Supreme Court.Explanation.-In computing the period of limitation for the purposes of sub-section (2) [the time taken in giving an opportunity to the assessee to be re-heard under the priviso to section 129 of the Income-tax Act, as applicable to this Act by virtue of section 21 of this Act, and"] [ Substituted and Inserted by Act 49 of 1991, Section 107 (w.e.f. 1-10-1991).] any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.
