Allowing the petition the Court held that the assessment order was passed without issuing show cause notice-cum-draft assessment on assessee in Faceless Assessment proceedings, same would be in violation of section 144B  of the Act Therefore,  assessment order  notice of demand issued under section 156 and notice for initiation of penalty proceedings issued under sections 270A and 271AAC(1) were set aside  (AY. 2018-19)