Allowing the petition the Court held that according to the Central Board of Direct Taxes’ Notification dated March 31, 2021, after April 1, 2021, the assessment order could only be passed in consonance with the provisions of section 144B. Therefore, the order, dated April 15, 2021, passed under section 143(3) read with section 143(3A) and 143(3B), the notice of demand issued under section 156 and the notice issued under section 274 read with section 270A for initiating penalty proceedings were to be set aside. The Department should proceed with the assessment process by following the procedure prescribed under section 144B. A notice-cum-draft assessment was to be issued and a personal hearing was to be accorded if there was variation in income. Order was set aside. (AY. 2018-19)