Allowing the writ petition of the Assessee, the High Court held the issue involved in the present writ petition is no longer res integra. Relying on its earlier decision in the case of Bharat Aluminium Company Ltd. v. UoI [2022] 285 Taxman 447/442 ITR 101(Delhi)(HC)  has held that the use of the expression “may” in Section 144B(7)(viii) is not decisive. Where discretion is conferred upon a quasi judicial authority, whose decision has civil consequences, the word “may” which denotes discretion should be construed to mean a command. Consequently, the requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory. Hence, an assessee has a vested right to personal hearing and the same has to be given, if an assessee asks for it. (AY 2020-21).