Assessee-society, engaged in business of providing credit facilities to its members, had filed its return of income claiming deduction under section 80P. Said return was selected for scrutiny and a show-cause notice-cum-draft assessment order was issued on assessee.  Assessee sought for an opportunity of personal hearing through video conference and requested for directions under section 144A of the Act. The  Assessing Officer passed an assessment order without providing desired video conference and thereafter issued a show-cause notice under section 270A to initiate penalty proceedings against assessee. On writ the Court held that no draft assessment along with show cause notice as required under section 144B(1) and section 144B(7) was given to assessee. Since assessment order was passed by Assessing Officer in violation of principles of natural justice without affording an opportunity of personal hearing by not following prescribed procedure laid down as per provisions of section 144B for Faceless assessment, assessment order was quashed. Matter remanded. (AY.  2018-19)