On writ allowing the petition the Court held that the draft assessment order was not served on the assessee. The variation proposed in the draft assessment order was prejudicial to the assessee’s interest. Notice to the assessee in the form of a draft assessment order was not issued and a second demand was raised. The order passed under section 143(3) read with section 144B and the notice of demand under section 156 were unsustainable. The matter was remanded to the National Faceless Assessment Centre to complete the assessment proceedings by following the procedure as prescribed under section 144B. Matter remanded. (AY.2018-19)