The assessment order was passed without issuing the draft assessment order as required under section 144B(1)(xvi)(b). According to the affiant, under section 144B(1)(xvi)(b) it was not mandatory and it was not indicated by the risk unit since the issue of draft assessment order fell within the purview of the risk unit. On a writ  the Court held that   there had been non-compliance with the mandatory procedure laid down under section 144B and hence the assessment order was non est. Therefore, the assessment order and the consequent demand and penalty notices were quashed and set aside. The matter was remitted back to act in accordance with law.  Matter remanded.