On a writ   allowing the petition the Court held that when the assessee had not opted for the e-proceeding facility, and had chosen to have its assessment proceedings continued in the manual mode, the date of receipt of the draft assessment order in the manual mode had to be seen as the date of service of the draft assessment order. It was the receipt of the draft assessment order on January 5, 2019 through the manual mode, that determined the starting point of limitation for the period of 30 days under section 144C(2) for the assessee to have submitted his objections before the Dispute Resolution Panel. Reckoning the period of 30 days from January 5, 2019 the objection filed by the assessee on February 1, 2019 before the Panel was within time and its order was to be set aside. The order of assessment that did not await the decision of the Panel on the merits was also illegal.( AY.2015-16)