Amendment status not verified — confirm the current text below against the official source.
(1) ·Wn?t}if ?ce bfnotice or ?'(or<ierJS stayed byan ordefof a court or AppellateTribUQ..t, .theperiod of such stay shall be excluded in computing the period ?pecified in sub-sections (2) and (10)?f?on 73 or sub-se¢ons (2) and (IO)of seqion 74,? :tlje¢asemay be. . . ; .. ·· • .. ;-,, ,.,, General provisions relatingto determination oftax. (2) W]lereany.? Authorityor AppellateTribunal or. court am? tltet,the notice issued.under sub- . section (1) of? 74il not SQStainaWefor the reason tbaluhe charge(oHraudor anywilful mis IDkmeator supp.-ession of facts to evade tax has not been established against the person to whom· the notice was iuued, · the p? officer shall.?.•.tJie tq.? by:$II.Ch person, cleeming as if the. J1Qticewere•iuued undersuJ>.. section (1) of section