On SLP by the Revenue the Court held, that considering the fact that the assessment order was passed without issuing a show cause notice with a draft assessment order, as was mandatorily required, under section 144B of the Act, it could not be said that the High Court had committed any error. However, at the same time, considering the fact that the faceless assessment scheme had been introduced recently and the High Court ought to have remanded the matter to the Assessing Officer to pass a fresh order in accordance with law, after following the due procedure, as required under the law. Matter remanded to Assessing Officer.