Dismissing the appeal the Court held that , the single judge had rightly dismissed the writ petition and remitted the assessee to the remedy of appeal under section 246(1)(a) before the first appellate authority. An order of rejection of objections on the ground of their being barred by limitation was not a direction under sub-section (5) read with sub-section (6) of section 144C . Though the order rejecting the objections on the ground of the bar of limitation was captioned as a direction under section 144C(5) , it was not a direction under the section. The quoting of a wrong provision in an order was a mistake apparent on the face of the record and, therefore, inconsequential. The assessment order though stated to be an order under section 143(3) read with section 144C(13) , was not an order in pursuance of the directions of the Dispute Resolution Panel, but an order of assessment simpliciter from which an appeal would lie to the Commissioner (Appeals). The court exercising its jurisdiction under article 226 of the Constitution would not adjudicate the correctness of an order of assessment. ( AY.2012-13)