On a writ petition challenging the final assessment order passed under section 144 read with section 144B of the Income-tax Act, 1961 on the ground that no show-cause notice-cum-draft assessment order was issued before passing the final order, Court held that  the provisions of section 144B had been violated and the assessment proceeding had been completed in violation of the principles of natural justice. Consequently, the order under section 144 read with section 144B and  the demand notice issued under section 156 and notices for initiating penalty proceedings under sections 270A and 271AAC(1) are  set aside. (AY. 2018-19)