Where the assessee had filed objections before the DRP but failed to inform the Assessing Officer about filing of such objections and the Assessing Officer consequently passed the final assessment order under section 144C, and DRP thereafter rejected objections on the ground that the final assessment order had already been passed, the limited relief that could be granted was to set aside the final assessment order and revive the objections filed by the assessee before DRP. Editing the summary of case laws