428 The relevant part of section 34(3) and the second proviso thereto run thus: "No order of assessment or reassessment, other than an order of assessment under section 23 to which clause (c) of sub section (1) of section 28 applies or an order of assessment or reassessment in cases falling within clause (a) of subsection (1) or sub section (1A) of this section shall be made after the expiry of four years from the end of the year in which the income, profits or gains were first assessable: Provided further that nothing contained in this section limiting the time within which any action may be taken or any order, assessment or reassessment may be made shall apply to a reassessment made under section 27 or to an assessment or reassessment made on the assessee or any per son in consequence of or to give effect to any finding or direction contained in an order under section 31, section 33, section 33A, section 33B, section 66 or section 66A." This is how the provision stands as from April 1, 1956 and it is not disputed before us that it is the amended provision which would apply to the present case.