Allowing the petition the Court held that the principles of natural justice had been violated. The Department could not have side-stepped statutory safeguards put in place by the Legislature. Admittedly, the assessee’s income was varied to its prejudice with an addition in the assessment order under section 115BBEE. Had the notice cum draft assessment been issued the assessee could have requested for a personal hearing in the matter. The justification proffered by the Department that notices under sections 143(2) and 142(1) were issued prior to the passing of the assessment order could not be accepted in view of the schematic design of the statute. Accordingly, the assessment order and the notices of tax demand and penalty issued under section 156 and section 274 read with section 270A were set aside. (AY. 2018-19)