Allowing the petition, that since the challenge to the assessment order under section 147 read with section 144B was that it was passed in violation of principles of natural justice and was contrary to the procedure prescribed for faceless assessment under section 144B it could be challenged by invoking the extraordinary jurisdiction under article 226 of the Constitution of India. It was not disputed that the draft assessment order was not forwarded to the assessee, with the show-cause notice as required according to the procedure prescribed under section 144B(1)(xvi)(b). The assessment order and the notice of demand under section 156 were quashed and set aside. The matter was remanded to the Assessing Officer who shall issue a show-cause notice along with the draft assessment order granting an opportunity of personal hearing to the assessee as prescribed under section 144B. Matter remanded.  Followed   Whirpool Corporation v. Registrar of Trade Marks, Mumbai (1998) 8 SCC 1. (AY. 2014-15)