Tribunal held that the assessee  has thirty days time from date of receipt of draft assessment order to file objections before DRP and in case, Assessing Officer does not receive any objections within period prescribed under section 144C(2), challenging proposed variation, he has to Complete assessment within a period of one month from end of month in which period of filing of objections under sub-section (2) expires.  There is no compulsion on Assessing Officer to wait beyond period of limitation prescribed under statute for completing final assessment, anticipating that assessee would be filing an objection before DRP as period of limitation prescribed under sub-sections (2) and (4) is sacrosanct and has to be strictly followed, both by assessee as well as revenue.On facts order passed beyond period of limitation prescribed under section 144C(4)(b) of the Act is declared invalid.  (AY. 2012-13)