Assessing Officer passed final assessment order under section 144C(3)(a).Assessee filed writ on ground that upon service of notice of draft assessment order, assessee had filed objections as against proposed variation with DRP but by inadvertence, same was not filed with Assessing Officer as a result Assessing Officer was not informed about objections to proposed variance and impugned assessment order was concluded. Allowing the petition the Court held that since objections were filed with DRP, same would result in directions to Assessing Officer and Assessing Officer must complete assessment in light of directions as envisaged under section 144C(13). Accordingly the assessment order is quashed and proceedings were to be restored to stage under section 144C(5) directing DRP to consider assessee’s objections as against proposed variance. (AY. 2020-21)