Allowing the petition the Court held that  the order passed by the authority in violation of principles of natural justice without providing reasons for reopening and the draft assessment order or in other words by not following the prescribed procedure laid down in the provisions of section 144B of the Act, for faceless assessment. Accordingly the order of reassessment is not valid hence quashed. However the  respondent  may is given liberty   to  proceed in accordance with law.  (AY.2013-14)