The petitioner challenged the  faceless assessment order on the ground that the reasonable opportunity of hearing was not given . Allowing the petition the Court held that the time made available to the petitioner to file its response to show cause notice was inadequate and natural justice was violated. Accordingly the matter was set aside to consider the objections of the petitioner and to give an opportunity of being heard in terms of section 144(6)(vii) of the Act and pass the order in accordance with law . ( WP(L) No. 32925 of 2022 dt . 8 -12-2022 )