Allowing the petition the Court held that the demand notice issued under section 156 was contrary to the assessment order under section 144B read with section 147 and hence not sustainable. The Faceless Assessment Unit, after taking into consideration all aspects, including the explanation given by the assessee had concluded that no adverse inference could be drawn and had accordingly accepted the income declared in the return at rupees zero. No demand on the basis thereof could have been raised. Therefore, the notice under section 156 had been issued mechanically without considering the assessment order. The purported computation sheet appended to the demand notice was also contrary to the assessment order. The notice of demand issued under section 156 is  quashed.(AY. 2015-16)