JUDGMENT

Manmohan, J. - The petition has been heard by way of video conferencing.

2. Present writ petition has been filed challenging the Assessment order, notice of demand and notice of penalty dated 19th April 2021 passed under Section 143(3) read with Section 144B, Section 156 and Section 274 read with Section 271AAC(1) of the Income Tax Act, 1961 [the Act] pertaining to the Assessment Year 2018-19.

3. Learned counsel for the Petitioner states that there has been a breach of principles of natural justice, inasmuch as the respondent/revenue has failed to issue the mandatory Show Cause Notice-cum-draft assessment order to the petitioner/assessee, prior to passing of the impugned assessment order.

4. Per contra, the counsel for the Respondent-Revenue states that the final Assessment order has been passed without issuance of a formal Show Cause Notice due to program and systemic glitches and he points out that the petitioner has been given ample opportunities and time for furnishing the requisite details and making submissions and hence there was no violation of principles of natural justice.

5. This Court is of the view that Section 144B (7) mandatorily provides for issuance of a prior