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of Validity of assessment order passed u/s 144C - due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of Section 144C that it had filed objection by way of an email - The court disposes of the petition, setting aside the assessment order and remitting the matter to the DRP for consideration of the petitioner's objections. The Assessing Officer is directed to take further steps in accordance with the law after the DRP passes its order.
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