The assessee was in construction business. Notices issued under section 142(1) were complied with by the assessee. In respect of its two projects additions under section 68 were proposed. An assessment order was passed without affording the requested opportunity of hearing through video conferencing by the assessee. On a writ allowing the petition the Court held that the assessment order had been passed without affording an opportunity of hearing to the assessee through video conferencing despite specific request. It was not sufficient for the respondent to state that the assessee had not pressed the link for video conferencing in the notice issued under section 142(1) of the Act. Therefore, the order was quashed and matter remitted to the respondent to pass a speaking order on merits and in accordance with law. Matter remanded. (AY.2018-19)