On a writ petition challenging the assessment order passed by respondent No. 2 under section 144 / 147 of the Income-tax Act, 1961 on the ground that it was issued in the name of a dissolved or struck off company and in the alternative seeking directions to respondent No. 3 to amend the Faceless Appeal Scheme, 2020 and make a provision for those entities against whom assessment had been made, despite being “struck off from the register of companies”, to be able to access and utilize their statutory right of appeal and also requesting for an opportunity of hearing. The court, on the request of the respondents, stayed the assessment order and granted time to file their counter-affidavits.