NFAC passed a final assessment order against assessee without issuing a show-cause notice in form of draft assessment order to provide an opportunity of hearing to assessee, which was mandatory requirement for faceless assessment under section 144B(1)(xvi) of the Act. On writ allowing the petition the Court held that   assessment order being in violation of procedure laid down under section 144B was to be quashed and matter was to be remanded.  (AY. 2018-19)