The claim of the petitioner is that the impugned assessment order dated 21.04.2021 has been passed, without adherence to the statutory provisions contained in clauses (xiv) to (xvi) of Section 144B(1), and 144B(9) of the Income Tax Act, 1961 (in short “the Act”). The petitioner claims that the impugned assessment order was passed without passing a draft assessment order and the variation made in the declared income was carried out without issuance of a show cause notice. In other words, the contention is that the impugned assessment order, having been passed in violation of the aforesaid provisions of the Act, is non est in law.