The assessee received the show cause notice stating as to why the assessment order should not be completed as per Draft Assessment order, however no draft assessment order was furnished to the assessee. The assessment was completed. The assessee challenged the assessment order by filing writ petition. High Court set aside the assessment order and directed the revenue to consider the response submitted by the assessee and provide the draft assessment order and pass the order in accordance with law. (W.P. No. 1646 of 2021 dt. 24-11-2021)