Assessing officer passed the assessment order without issuing a show cause notice with the draft assessment order as required under S. 144B of the Act. The High Court has set aside the assessment order declaring it as non est as the mandatory requirement under s. 144B of the Act. On SLP the Court held that   the High Court committed no error in setting aside the assessment order by declaring it as non est; however, in view of the fact that the Faceless Assessment Scheme has been introduced recently, the Revenue ought to have been given some leverage b correct themselves and take the corrective measures and, therefore, the matter remanded to the Assessing Officer  to pass a fresh assessment order, after following dee procedure in accordance with law under S. 144B.