The Assessing Officer passed the order without waiting for expiry of time period provided to assessee to file a reply to show cause notice passed and passed draft assessment order under section 144C of the Act. On writ allowing the petition the Court held that draft assessment order passed in violation of principle of natural justice as well as section 144B(1)(xvi)(b) of the Act hence quashed. The Assessing Officer was directed to pass a fresh assessment order in accordance with law.