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    <description>The HC allowed the petition, quashing the assessment order for AY 2021-2022, as the Assessing Officer proceeded without awaiting DRP directions, violating Section 144C of the Income Tax Act. The court mandated adherence to DRP directions, emphasizing that filing objections before the Assessing Officer is mandatory. The matter was restored to the Section 144C(13) stage for compliance.</description>
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