Due to oversight / inadvertence petitioner did not inform the AO within 30 days period prescribed under section 144C(2) of the Act that it had filed objection . AO passed the order unaware of the objection filed before the AO . On writ the court set aside the order and the AO is directed to take further steps in the matter after the DRP passes its order on the objection filed by the petitioner , in accordance with law . ( WP No. 474 of 2024 dt. 4 -3 -2024 )