Held, that no draft assessment with show-cause notice as required under section 144B(1) and section 144B(7) had been given to the assessee so as to enable the assessee to give an explanation for the proposed addition during the hearing before the National Faceless Assessment Centre. Therefore, the order was passed by the respondent in violation of principles of natural justice without affording an opportunity of personal hearing and not following the prescribed procedure laid down in the provisions of section 144B of the Act, for faceless assessment. In the result, this petition succeeded and was accordingly allowed. The order of assessment passed by the respondent under section 147 read with section 144B of the Income-tax Act, 1961, dated February 22, 2022 and demand notice under section 156 of the Act were quashed and set aside. The respondent would be at liberty to proceed with the assessment under the provisions of section 144B of the Act, 1961, as permissible under the law after issuance of show-cause notice-cum-draft assessment order so as to provide an opportunity of hearing to the assessee.(AY.2017-18)