The  assessment of the appellant was completed denying the exemption u/s. 2(15) of the Act. The assessee challenged the assessment order by filing writ petition and contended that the Assessment Authorities had not issued a notice calling  upon the petitioner to show cause as to why the assessment should not be completed as per the draft assessment order. Allowing the petition the Court set aside the order of assessment and  directed to pass assessment order by following due procedure as contemplated under section 144B of the Act  and giving an opportunity of hearing through video-Conferencing. (AY. 2018-19)