Held that where there is no dispute that the Petitioner did make a request for an opportunity of a personal hearing, it was incumbent on the revenue authorities to have given it an opportunity of being heard. Where the reply filed by the revenue only deals with the merits of the assessment itself and does not dispute that the above mandatory procedural requirement was not complied with, it can be assumed that the fact of the procedural breach is not denied. On this short ground, the impugned assessment order was set aside and the matter was remanded to the assessing officer