How to compute period of limitation referred to in section 73(10) or section 74(10) where an issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of the revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision is pending

While computing the period of limitation referred to in section 73(10) or section 74(10), the period spent between the date of the decision of the Appellate Authority / Appellate Tribunal / High Court and the date of the decision of the Appellate Tribunal / the High Court / the Supreme Court as the case may be, shall be excluded.

(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax : FAQ NO 27)