The question considered is whether the AO erred in issuing a notice of demand under section 156 and a notice under section 274 read with section 271(1)(c) of the Act along with the said draft assessment order, thereby not following the mandate as laid down under section 144C of the Act. Is the draft assessment order liable to be held as void-ab-initio, bad in law and illegal and consequently the entire assessment ought to be quashed