Assessing Officer issued on assessee a notice under section 144B dated 3-2-2022 and called upon to file reply by 10-2-202 and assessee sought extension of time but received no response and thereafter she received assessment order. On writ allowing the petition the Court held that the Assessing Officer having not given to assessee opportunity of hearing, impugned assessment order was to be set aside. Face Less Assessment Centre, Delhi was directed to give an opportunity of personal hearing to the Petitioner through the video conferencing and pass a fresh order after considering her response (AY. 2020-21)