Assessee challenged the final assessment order on the ground that the mandatory procedure under Section 144B required issuance of a draft assessment order and, if any variation prejudicial to assessee was proposed, service of a show-cause notice; assessee asserted that neither was served.  Revenue stated that a draft assessment order had been prepared but was never communicated and no opportunity to show cause was given. The Court held that the Faceless Scheme, as it stood during the relevant period, clearly mandated that if any addition was made in the draft Assessment Order which was prejudicial to the interest of the assessee, the assessee was to be given an opportunity to show cause as to why such addition ought not to be made. Only after serving such a notice, and dealing with the response thereto from the assessee, could the Assessing Officer pass a final Assessment Order. Since there was a clear breach of the provisions of Section 144B(1)(xvi), the final Assessment Order passed under Section 143(3) could not be sustained. The order was quashed and set aside.  (AY. 2018-19)