Allowing the petition the Court held that  before passing assessment order, it is mandatory for National E-Assessment Centre to provide an opportunity to assessee, by serving a notice calling upon him to show cause as to why variation proposed in Draft Assessment Order, which is prejudicial to interest of assessee, be not made.  Absence  of such notice would clearly be a violation of principles of natural justice leading to assessment order passed being declared void. Order was set aside .  ( AY. 2017 -18 )