On a writ petition against an order of faceless assessment, the High Court set aside the assessment order on the ground that the procedure as required under section 144B of the Income-tax Act, 1961, namely, to furnish the draft assessment order upon the assessee had not been complied with. The Department filed a special leave petition contending that the High Court ought to have remanded the matter to the Assessing Officer for a fresh assessment, The Supreme Court disposed of the petition with the clarification and observation, that even if the matter was not remanded to the Assessing Officer, it would always be open for the Department to initiate fresh assessment proceedings in accordance with law and the setting aside of the assessment orders shall not come in the way of the Department. (AY. 2018-19)