The assessee’s case was scrutinised and queries were raised, including payments to struck-off companies. The assessee sought adjournment and later furnished further details. However, the AO passed the final order without issuing any show cause notice-cum-draft assessment order. The Court held that s. 144B mandates issuance of such notice and opportunity to respond, being an embodiment of natural justice. Since this was not done, the assessment order suffered from incurable illegality and was quashed. Revenue may proceed afresh by following the due procedure within three months. (AY. 2018-19)