Assessing Officer passed the assessment order without providing an opportunity for video conferencing as well as a draft assessment order to assessee. On writ, the Court held that since the assessee had responded and categorically demanded a personal hearing through video conferencing, which was not granted, authorities had failed to follow the mandatory requirement of the Standard Operating Procedure (SOP) dated 3-8-2022 (Faceless Assessment). Accordingly, the Assessment Order as well as the notice were to be quashed and set aside and matter remanded back to NFAC to comply with SOP and pass a fresh order after following the due procedure of law.   (AY. 2016-17)