Time limits for completion of assessment or reassessments

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....urn is furnished;        (b) any order of reassessment under section 166 after the expiry of twenty-one months from the end of the financial year -        (i) in which the last of the authorisations was executed in the case of a person where search and seizure operation was carried out under section 139 or the material was obtained in pursuance to a requisition under section 140;        (ii) in which any material belonging to the person referred to in section 185 is handed over to his Assessing Officer under that sub-section;        (iii) in which the notice under section 166 is served, in any other case; &n....

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.... court in a proceeding otherwise then by way of appeal or reference under this Code. (4) In computing the period of limitation for the purpose of sub-section (1) and subsection (2), the following period or time shall not be included, namely:-     (a) the period commencing the date on which the application for Advance Pricing Arrangement is filed by the assessee and ending with -        (i) the date on which the order rejecteing the application is received by the Commissioiner; or        (ii) the date on which the copy of the Advance  Pricing Agreement, entered under section 107, is received by the Commissioner;     (b) the time take....