Assessment  was completed under section 143(3) of the Act. On  basis of report given by commission appointed by Central Government, Assessing officer initiated reassessment proceedings on ground that there was under invoicing of exports. On appeal the Tribunal held that merely based on report submitted by said Commission appointed by Central Government. Reassessment is held to be not justified.  Tribunal also held that  period during which lockdown was in force in country due to COVID 19 pandemic was to be excluded for purpose of computing time set out for pronunciamiento of judgment by Tribunal i.e. within 90 days from date of hearing. (AY. 2008-09)