In response to the draft assessment order issued by the Assessing Officer, the assessee informed the Assessing Officer of its intention of filing objections before the Dispute Resolution Panel, but the Assessing Officer passed the final assessment order confirming the draft assessment order, without waiting for the mandatory period of 30 days provided under section 144C(2) of the Income-tax Act, 1961. Once the assessee received the assessment order, the assessee informed the Dispute Resolution Panel that the latter had no jurisdiction as the assessment order (albeit illegal) had already been passed and that the assessee had already filed an appeal before the Commissioner (Appeals) against it. Notwithstanding this, the Dispute Resolution Panel proceeded to issue directions based on which another assessment order was passed. On a writ petition the High Court quashed the directions issued by the Dispute Resolution Panel and the consequent assessment order. SLP of revenue was dismissed. (AY. 2015-16)