Taxpayer's objections deemed inadmissible u/s 144C(2) due to late submission; AO's final order unsustainable.

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....Assessment order passed u/s 144C(2) - The assessee did not file the objections before the DRP within the prescribed time and therefore, the objections are not maintainable until the delay is condoned by the DRP - the final assessment order passed by the AO after rejection of the assessee’s objections by the DRP ‘in limini’ is thus not sustainable - AT....