Court held that no prior notice and draft assessment order were issued, the court set aside the final assessment order passed under section 143(3) read with sections 143(3A) and 143(3B) and the consequential notices of demand and penalty under section 156 and section 270A on grounds of violation of principles of natural justice and mandatory procedure prescribed under the Faceless Assessment Scheme. Matter remanded. Relied on  Amarjit Singh Ahluwalia v. State of Punjab [1975] (3) SCR  82 and Ramana Dayaram Shetty v. International Airport  Authority of India [1979] 3 SCC 489