Allowing the petition the Court held that section 144B (7) mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing final assessment order.  When there was  no prior show cause notice as well as draft assessment order had been issued before passing assessment order in faceless manner, there was a violation of principles of natural justice as well as mandatory procedure prescribed in Faceless Assessment Scheme’ and stipulated in section 144B of the Act. The order was set aside and directed the Assessing Officer to pass a reasoned order in accordance with law.  (AY 2018-19)