On writ the Court held that no draft assessment order with show-cause notice as required under section 144B(1) and section 144B(7) was given to the assessee so as to enable the assessee to give an explanation regarding the proposed addition. The order was passed by the respondent in violation of principles of natural justice without affording an opportunity of personal hearing by not following the prescribed procedure laid down in terms of the provisions of section 144B of the Act, for faceless assessment. Hence the order of assessment passed by the respondent under section 143(3) read with section 254 read with section 144B dated September 20, 2021 and demand notice under section 156 of the even date was   quashed and set aside.  The Revenue was directed to pass the order giving an opportunity of hearing and in accordance with as per the provisions of section 144B of the Act. (AY-2006-07)