On writ the Court held that the Department was on the verge of concluding the assessment proceedings, the assessee despite having made out a prima facie case was not entitled to stay of further proceedings, though a limited protection could be afforded. The assessment order was yet to be passed. The assessee was granted liberty to respond to the notice proposing variation dated March 13, 2025 before March 29, 2025. Accordingly, if such response was filed, the faceless assessment unit should accept such response and upon providing opportunity of hearing, if sought for, could take the proceeding under section 148A to its logical conclusion. However, the order if any, to be passed by the faceless assessment unit should not be communicated to the assessee nor uploaded or enforced without the leave of this court.(AY. 2017-18)