The assessment was completed under faceless assessment Scheme without providing an  opportunity  of personal hearing .  The assessment was challenged by filing writ petition on the ground that   ssessment order  has been passed under Section 143(3) read with Section 144B of the Act, is contrary to the statutory scheme incorporated under Section 144B of the Act. and the the impact of such an infraction, as captured in Section 144B(9) of the Act, is that, such assessment proceedings are non-est in the eyes of law. Allowing the petition the Court held that perusal of clause (vii) of Section 144B (7) would show that liberty has been given to the assessee, if his/her income is varied, to seek a personal hearing in the matter. The usage of the word ‘may’ cannot absolve the Revenue from the obligation cast upon it, to consider the request made for grant of personal hearing. Besides this, under sub-clause (h) of Section 144B (7)(xii) read with Section 144B (7) (viii), the Revenue has been given the power to frame standards, procedures and processes for approving the request made for according personal hearing to an assessee who makes a request qua the same. No such standards, procedures as also processes have been framed, as yet.  Accordingly  the order was set aside. (AY. 2018 -19 )    (WP No. 5741 / 2021 dt 2-6 -2021 )