The assessment order was passed without issuing the show cause notice or draft assessment order. On writ allowing the petition  the Court held that though failure to issue the notices as provided in section 144B would certainly vitiate the proceedings as being in violation of the principles of natural justice, it is an infirmity that may be cured by permitting the show-cause notice and draft assessment order to be issued later. The failure to issue a show-cause notice or draft assessment order is a procedural irregularity. The court set aside the orders of assessment, barring one, and granted the respondents liberty to issue show-cause notices or draft assessment orders within four weeks, seeking responses, and after hearing the assessees, pass orders of assessment de novo.](AY.2017-18, 2018-19)