Held that as per section 144C, it is mandatory for Assessing Officer to pass draft assessment order in accordance with procedure laid down therein. Where draft assessment order passed under section 143(3) read with section 144C(13) was also accompanied with a demand notice under section 156 and Assessing Officer also initiated penalty proceedings under section 271(1)(c), there being violation of procedure prescribed in Act,  order was  set aside.