Allowing the petition the Court held that since there was a variation in the declared income of the assessee, the Assessing Officer was required to issue a notice-cum-draft assessment order, in consonance with the provisions of section 144B of the Act and the Faceless Assessment Scheme, 2019. Accordingly, the final order under section 143(3) read with section 143(3A) and (3B) and the consequential notice of demand issued under section 156 and the notice for initiation of penalty proceedings issued under section 274 read with section 270A were set aside. (AY. 2018-19)