On appeal by the Revenue the Court held that  considering that the assessment order was passed without issuing a show-cause notice with a draft assessment order as was mandatorily required under section 144B of the Act, it could not be said that the High Court had committed any error. However, at the same time, considering the fact that the faceless assessment scheme has been introduced recently, the Department ought to have been allowed to take corrective measures. The judgment of the High Court was modified and the matter remanded to the Assessing Officer to pass a fresh assessment order, after following due procedure in accordance with law under section 144B of the Act.