Allowing the appeal the Court held that the draft assessment order had been passed without issuance of a show cause notice as mandated by section 143(3A)/144B, same was to be set as and matter was to be remanded back to Assessing Officer for passing a fresh assessment order under section 143(3) read with sections 144B and 144C after giving a show cause notice to assessee under section 144B(1)(xvi) of the Act. Matter remanded.  (AY. 2017-18)