National Faceless Assessment Centre passed the order making addition without giving an opportunity of being heard. On writ allowing the petition the Court held that  nothing had been brought on record by the Assessing Officer to suggest that the show-cause notice along with draft assessment order was served upon the assessee. The assessment order showed that there were variations from the return filed by the assessee as regards disallowance. The final assessment order was not made in accordance with the procedure envisaged under section 144B(1)(xvi)(b) of the Act. The order of assessment dated April 7, 2021 was not valid. Notification No. 60 of 2020 dated August 13, 2020 ([2020] 426 ITR (St.) 18). (AY.  2018-19)