The assessment order was passed without giving an opportunity of hearing and also without issuing draft assessment order . On writ the Court held that where assessee’s request for personal hearing had been ignored and mandatory draft assessment order had not been issued to assessee the  assessment order and consequential notices for demand and penalty, having been passed without following requirements of Faceless Assessment Scheme, 2019 were to be treated as non est and were to be quashed and set aside .The Court also observed that it is open to respondents to take such steps as advised in accordance with law .   (AY.  2018-19)