Time limit for completion of assessment and reassessment

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....year in which the chargeable expenditure was first assessable, or one year from the date of the filing of the return or revised return under section 8, whichever is later. (2) No order of assessment or reassessment shall be made under section 11,— (a)  where the assessment or reassessment is to be made in a case falling within clause (a) of section 11 for which a notice has been ....

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.... before the expiry of four years from the end of the financial year in which the order under section 21 is passed by [the Commissioner, or the order is received by the Chief Commissioner or Commissioner, as the case may be, under section 22 or section 23]. (4) The provisions of sub-sections (1) and (2) shall not apply to the assessment or reassessment made in consequence of, or to give effect t....