ASMT 12 NOT ISSUED BUT DIRECTLY GIVEN DRC-01A

AO has not satisfied against the given reply against ASMT-11, he can issue DRC 01A. After satisfactory reply to ASMT-11 can only be issued Form Asmt-12.

ASMT-12 is not issued since he does not agree with your reply. ASMT-12 is issued for dropping of proceedings after ASMT-11. Therefore he is correct in issuing DRC-01A which is intimation of tax payable as per mentioned.