B. Usha Rani, as recorded in the last panchanama drawn in their case on 23.07.2020 as canvassed by the learned Sr.A.R. for the Revenue. Further, the time limit for completion of assessment proceedings in the case of the assessee falls between 20.03.2020 and 31.03.2021. As per the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions