66. Limitation for assessment in certain cases:-

(1)   Notwithstanding anything contained in section 64 and sub-section (3) of section 65 where in consequence of, or to give effect to, any finding or direction contained in any order made under this Chapter or Chapter VIII, XIII or XIV or any order made by any High Court or the Supreme Court of Pakistan in exercise of its original or appellate jurisdiction,-

(a)    an assessment is to be made on any firm or a partner of any firm; or

(b)    an assessment is to be made on the assessee or any other person; or

(c)    an assessment has been set aside, in full or in part, by an order under section 132 or section 135 and no appeal is filed under section 134 against such order or no appeal filed under section 136 in respect thereof, as the case may be,

such assessment may be made at any time within two years in any case to which clause (a) or clause (b) applies, and within one year in any case to which clause (c) applies, from the end of the financial year in which such order is received by the Deputy Commissioner.

(2)   Where, by any such order, as is referred to in sub-section (1), any income is excluded-

(i)     from the total Income of the assessee for any year and held to be the income of another year;

(ii)    from the total income of one person and held to be the income of another persons,

the assessment of such income as income of another income year or of another person, as the case may be, shall, for the purposes of the said subsection, be deemed to be an assessment made in consequence of, or to give effect to, a finding or direction contained in such order.

(3)   Notwithstanding anything contained in this Ordinance, where the ownership of any property the income from which is chargeable under this Ordinance is in dispute in any Civil Court in Pakistan, the assessment on any person in respect of such income may be made at any time within one year of the end of the financial year in which the decision of such Court is brought, or otherwise comes, to the notice of the Deputy Commissioner.