The Court held that in view of section 144B(9) any assessment order not made in accordance with the procedure laid down in section 144B would be non est. The Principal Chief Commissioner was to examine whether the National Faceless Assessment Centre would withdraw the final assessment order passed in violation of principles of natural justice and without issuing show-cause notice and draft assessment and without considering the reply and the assessee’s request for a personal hearing. (AY.2018-19)