On reference, TPO passed an order in case of assessee assessing its income at higher side than that returned. On such basis, a draft order issued and assessee filed objections before DRP. However, final assessment order was passed recording that assesseee had no objection to draft assessment order. On writ the Court held that the assessee had filed objections in Form 35A before DRP on 27-10-2023 and an e-mail of 30-10-2023 was on record which showed that objections were filed before DRP but a copy of such objections could not be placed before Assessing Officer through e-filing facility because such facility was not available and objections were also attached to e-mail-Whether since Assessing Officer had proceeded to issue assessment order on account of being unaware that objections were submitted before DRP and assessee was put to considerable prejudice without its objections being considered by DRP. Accordingly the assessment order is t quashed and Assessing Officer is directed to await decision of DRP before issuing a fresh assessment order. (AY. 2020-21)