Held that the assessee had not filed an objection till the expiry of the period to file such objection. The provisions of section 144C(3) read with section 144C(4) of the Income-tax Act, 1961 provide that the Assessing Officer will complete the assessment in accordance with the draft assessment order within a month if the assessee intimates the Assessing Officer about acceptance of the draft order or the assessee fails to file the objection within the period under sub-section (2) to section 144C of the Act. Thus, the Assessing Officer in terms of the provisions of section 144C(3) read with section 144C(4) of the Act was required to complete the assessment on or before September 30, 2021 as the assessee failed to file an objection on or before August 31, 2021. The order passed by the Assessing Officer under section 143(3) read with section 144C(13) of the Act on March 23, 2022 instead of September 30, 2021 is ultra vires.(AY.2018-19)