Provision for cases where assessment is in pursuance of an order on appeal, etc.

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....making an assessment or reassessment or recomputation, in consequence of, or to give effect to, any finding or direction contained in an order passed by-- (a) any authority in any proceeding under this Act by way of appeal, reference or revision; or (b) a court in any proceeding under this Act or any other law. (2) The provisions of sub-section (1) shall not apply in any case ....

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....issued within a period of three months from the end of the quarter in which the certified copy of the order of the authority or the Court, as the case may be, is received by the jurisdictional Principal Commissioner or Commissioner.]     *************** NOTES:- 1.  Inserted vide Section 56 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 ....