Tribunal held that during the original assessment the issue relating to exemption had been examined by the Assessing Officer and the assessment was completed much prior to the search and seizure. Therefore the assessment for the AY. 2010-11 did not abate and the Assessing Officer could not disturb the findings given in the original assessment. Unless there was any incriminating material found during the course of search relatable to such concluded year, the statute does not confer any power on the Assessing Officer to disturb the findings given and the income determined, as finality had already been reached thereon, and the proceeding was not pending on the date of search. Therefore, the assessee was entitled to exemption. Relied on CIT v. Kabul Chawla (2016) 380 ITR 573 (Delhi) (HC)  and  Malabar Industrial Co. Ltd v. CIT (2000) 243 ITR 83 (SC) The period during which lock down was in force for Covid-19 pandemic was to be excluded for the purpose of the 90-day time limit for pronouncement of orders by the Appellate Tribunal. (AY. 2010-11)