On writ allowing the petition the Court held that where notice was issued to assessee and reply was filed with specific request to grant opportunity of personal hearing, however, without considering that request, impugned assessment order had been passed by National Faceless Assessment Centre (NaFAC), such order was to be set aside and Assessing Officer was to be directed to pass fresh order after providing an opportunity of hearing to assessee. Matter remanded.(AY. 2022-23)