Allowing the petition the Court held that it was not just a question of giving an opportunity of hearing and for that purpose, the assessee should have the draft assessment order in his hands but, with the introduction of section 144B, a procedure had been laid down which needed to be scrupulously followed. The assessment order was quashed and set aside. The matter was remitted to the National e-Assessment Centre to undertake proceedings in accordance with the provisions of section 144B, to issue a fresh notice-cum-draft assessment order for the assessee to respond to and afford an opportunity of hearing to the assessee in accordance with the procedure as prescribed under section 144B.(AY.2018-19)