Section 38. Exclusion of time in assessment tax proceedings

38. Exclusion of time in assessment tax proceedings. —In computing the period of limitation prescribed for assessment or re-assessment, as the case may be, under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, the time during which any assessment or re-assessment proceedings remained stayed under the order of any competent court shall be excluded. prescribed for assessment or re-assessment, as the case may be, under section 27 or section 28 or