Allowing the petition the Court held that where no show cause notice as well as draft assessment order had been issued to assessee and no hearing had been given before passing assessment order, there was a blatant violation of principles of natural justice as well as mandatory procedure prescribed in ‘Faceless Assessment Scheme’. Accordingly the assessment order and notice of demand were to be set aside and matter was remanded back to Assessing Officer. (AY. 2018-19)