Assessee's Appeal to CIT(A) Deemed Maintainable Despite Option to File Objection with Dispute Resolution Panel.

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....Since it was the choice of the assessee as to whether to file an objection before the DRP or to pursue the normal channel of filing appeal against the assessment order before the ld. CIT(A). Therefore, the appeal filed by the assessee before the ld. CIT(A) was maintainable.....