Assessing Officer issued a show cause notice proposing variation in income. Assessee filed its reply to the show cause notice and also sought a video conference before finalisation of assessment proceedings. Accordingly, a video conference was scheduled for 25-3-2025. However, the Assessing Officer passed the final assessment order prior to the scheduled hearing. On writ, the Court held that the revenue did not dispute the fact that time was given to the assessee to appear through video conferencing on 25-3-2025, and the order was passed prior thereto on 17-3-2025. Court held that section 144B(6)(vii) stipulates that where a variation was proposed in income or in the draft assessment order, assessee may request a personal hearing, and where such a request was made, a hearing was to be allowed exclusively through video conferencing or video telephony . Since a request for personal hearing was made by the assessee and video conference was scheduled; however, the assessment order was passed prior thereto, in violation of principles of natural justice, accordingly the assessment order was set aside, and the matter was to be remanded back to the file of the Assessing Officer for fresh assessment. (AY. 2023-24)