Section 226 of Income Tax Ordinance, 2001 explains the computation of the limitation period.
Following is the text of Section 226 of Income Tax Ordinance, 2001:
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 or any other authority.
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