Held that only the draft assessment order was served upon the assessee on September 23, 2021 without fixing any date for furnishing the reply and the final show-cause notice allowing the opportunity of hearing to the assessee had not been served upon the assessee. The assessment order was finalized and submitted for approval of the range head on September 24, 2021. Thus, it was clear that in terms of the provisions of the Income-tax Act, 1961 under section 144B(1)(xvi) and 144B(1)(xxii), the final notice along with the draft assessment order had not been served upon the assessee. Hence the order of assessment and consequent notice of demand were not valid.