Assessee had sought an opportunity of a personal hearing from the AO. The AO informed the Assessee that there is no provision for a physical hearing and the Assessee was apprised of the process of video conferencing for the purpose of the hearing. The Assessee still insisted on a physical hearing. The AO passed the assessment order along with notice of demand and penalty notice without giving any opportunity of a physical hearing. The Assessee filed a writ petition against such assessment orders and notices. The High Court observed that though S. 144B(7)(vii) requires the opportunity of a personal hearing to be provided, it does not postulate that a hearing should be “physical”. The request for a physical hearing by the Assessee is misconceived as a method for the opportunity of hearing was well advised to the Assessee, however, he did not opt for the same. Accordingly, the writ petition was dismissed.(AY. 2014 -15  )