Return of assessee was selected for scrutiny and revenue issued a show-cause notice to assessee, to which assessee furnished a detailed reply requesting to provide opportunity of hearing. Revenue passed final assessment order making addition to returned income of assessee. On writ the Court held that since no notice-cum-draft assessment order was passed under section 144B(1) and 144B(7) and no opportunity of hearing was provided to assessee so as to enable it to give explanation for proposed addition before passing final assessment order, the order being passed in violation of principles of natural justice as well as provisions of section 144B(7)  the order was quashed. Matter remanded.