Assessment order was passed without issuing a mandatory draft assessment order or a show cause notice to assessee. On writ the Court held that order passed without issuing a mandatory draft assessment order  and show cause notice  being contrary to statutory scheme, as provided in section 144B of the Act, the  assessment order issued under section 144, read with section 144B as well as demand notice issued under section 156 and notice for initiating penalty proceedings issued under sections 270A and 271AAC(I) were  set aside.  Revenue was given an opportunity to pass a fresh assessment order in accordance with law. (AY.  2018-19)