S. 144B : Faceless Assessment-Natural justice-Failure to issue show cause notice and draft assessment order-Order was quashed and set aside-Directed to pass assessment order by following due procedure as contemplated under section 144B of the Act and giving an opportunity of hearing through video-Conferencing. [S. 2(15), 12A,144, 148, 156, 222, 232, Art. 226]