Limitation in respect of certain Assessments or Re-assessments ordered

Notwithstanding anything in section 9A and 9D, where a fresh assessment or revision of an assessment is required to be made at any time in pursuance to or in consequence of or to give an effect to any order made or direction given under section 9B or 9C or 9D or 9E by any authority or the High Court, such fresh assessment or re-assessment or revision shall be made within three years from the date of receipt of such order by the assessing or revising authority. Act No.24 of 1984 has inserted this Section w.e.f. 1-1-1984.