160. 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 assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order; and

(b)   in the case of any assessment or other proceedings under this Ordinance, the period, if any, for which such proceedings were stayed by any court, tribunal or any other authority.