The assessment was completed under section 143(3) of the Act. Commissioner passed the revision order and the order was set aside.  Assessee requested JAO for personal hearing. However, revenue denied same on ground that personal hearing through video conferencing was not possible. Assessment order was passed without providing an  opportunity to assessee and additions were made under section 68. On writ allowing the petition the Court held that  in view of Circular dated 6-9-2019 where personal hearing was not technically possible through video conference, then personal hearing ought to be conducted in a designated area in Income-tax office. Accordingly the order is set aside and matter is  remanded back to Assessing Officer to give opportunity of hearing to assessee.  Circular No. 27/2019, dated 26-9-2019 and Circular No. F. No.225/97/2021/ITA-II, dated 6-9-2021. Followed, Whirpool Corporation v. Registrar of Trade Marks, Mumbai (1998) 8 SCC 1 (AY. 2018-19)