ITO Section 226

Computation of limitation period.

In computing the period of limitation, there shall be excluded –

(a) in the case of an appeal or an application under this Ordinance, the day on which the order complained of was served and, if the taxpayer was not furnished with a copy of the order when the notice of the order was served on the taxpayer, the time requisite for obtaining a copy of such order; and 

[(b) in the case of an assessment or other proceeding under this Ordinance,—

• (i) the period, if any, for which such proceedings were stayed by any Court, Appellate Tribunal or any other authority; or
• (ii) the period, if any, for which any proceeding for the tax year remained pending before any Court, Appellate Tribunal [, Alternate Dispute Resolution Committee (ADRC)] or any other authority.]