On appeal  the Court held that since the Assessing Officer had not issued notice under section 133(6) prior to the issuance of show-cause notice under section 144B comprising the draft assessment order, the assessee could not respond to the findings which were recorded in the assessment order by the Assessing Officer on the basis of the inquiry made by him pursuant to the notice under section 133(6). The assessment order under section 143(3) read with section 144B was in violation of the principles of natural justice and hence was not valid. The matter was remanded to the Assessing Officer for fresh consideration. Matter remanded.(AY. 2022-23)