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sample x1=x2; //calls copy constructor
sample x1;
x1=x2 ; //calls assignment operator

They are the same... In the sense both of them perform a shallow copy by default. You can override the default copy constructor or overload the assignment operator for a deep copy.

a copy constructor is created by overloading the assignment operator and we can declare and define in the same expression.. whereas this is not possible through assignment operator

Copy Constructor is invoked when initializing an object with another (we can make the copy constructor make a deep copy).

An overloaded assignment operator is invoked when object to object assignment is done.(Again we can make sure that this assignment does a deep copy/assignment).

Anonymous' example make it clear along with MJ's explanation...

Assignment operator is used for Shallow Copy by overloading assignment operator.
Copy Constructor is used for Deep Copy