Petitioner challenged assessment order passed under section 144 along with notice of demand issued under section 156 and penalty proceedings initiated under section 270A of the Act  . Allowing the petition the Court held that the  assessment order passed by revenue was an exact reproduction of draft assessment order without considering replies filed by petitioner and petitioner’s request for personal hearing . The Court held that  the assessment order was passed without application of mind and was not in accordance with procedure laid down under section 144B(9) of the Act . The Court also observed that , if such orders are continued to be passed, substantial costs will be imposed on concerned Assessing Officer which would be recovered from his/her salary and also department is to be directed to place such judicial orders in career records of such Assessing Officer. (AY.  2018-19)