Allowing the appeal the Court held that the Assessing Officer is mandated to pass order within time prescribed thereunder and no discretion is vested with Assessing Officer. On the facts the Assessing Officer received direction from DRP on 29-12-2015 and was required to pass assessment order within one month from end of December, 2015, Assessing Officer ought to have passed assessment order on or before 31-1-2016 and thus, assessment order passed on 18-2-2016, beyond prescribed time under sub-section (13) of section 144C, was  set aside.(AY. 2011-12)