Standard Operating Procedure (SOP) under faceless assessment enumerated as to how assessment had to be made and also gave format of final assessment order which sets out various heads under which assessment order had to be passed with due discussion. The Assessing Officer passed the order without following the SOP. On writ the Court held that the Assessing Officer had acted in a most perverse manner in passing assessment order.   First 21 pages of assessment order were a verbatim extract of show cause notice.  In next two pages, reply given by assessee had been summarized.   Thereafter, next 14 pages were again an extract of show cause and ultimately total income had been determined and assessment completed. Court held that the assessment order was a classical example as to how an assessment should not be made.  Assessing Officer had reduced procedure to an empty formality, which had to be deprecated. Accordingly the  assessment order was to be quashed and set aside.