In the result all the three appeals of the assessee are allowed
Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary
245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub- section (2) of that section; or xxx xxx xxx xxx xxx xxx shall be excluded: Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred