On writ the Court held that since the statute itself had made the provision for grant of personal hearing to the assessee in faceless assessment under section 144B the Department could not avoid giving an opportunity of hearing. Accordingly, the assessment order and the notice of demand and notice for initiating penalty proceedings were set aside. The required standards, procedures and processes to guide the Assessing Officer as to whether or not personal hearing in a given matter should be granted had to be framed under section 144B(7)(vii)of the Act.