Assessee filed objections to Draft Assessment Order before Dispute Resolution Panel within prescribed period.  Assessee could not intimate Assessing Officer about filing of said objections in view of Covid-19 exigency, however, when Assessing Officer issued notice to assessee seeking clarification as to whether any objections before Dispute Resolution Panel were filed or not, assessee sent a reply intimating about fact of filing objections before Dispute Resolution Panel.  Assessee also intimated jurisdictional Assessing Officer by way of e-mail and physical submission. The Assessing Officer passed the order. On writ the Court held that the assessment order passed by Assessing Officer without awaiting directions from Dispute Resolution Panel, before whom matter was pending pursuant to assessee filing its objections within prescribed period, was clearly arbitrary, illegal and without jurisdiction or authority of law.