In the instant case, the issue that arises for the consideration is whether, the service of the draft assessment order on the assessee, in terms of Section 144(C) of the Income Tax Act, was effected on 31/12/2018 / 01/01/2019 as contended by the department or only on 05/01/2019 as contended by the petitioner assessee. It is not in dispute that the draft assessment order in electronic format was sent to the petitioner assessee on 31/12/2018 / 01/01/2019. The department, however, chose to send a manual version of the draft assessment order also to the petitioner assessee, and this was received by the petitioner on 05/01/2019. In terms of Section 144(C)(2) of the Income Tax Act, the petitioner assessee was to submit his objections to the draft assessment order within 30 days of the receipt of the same, and the said objections were to be simultaneously sent to both the Dispute Resolution Panel as also to the Assessing Officer.