Reassessment proceedings for the AY 2018-19 were completed by the NaFAC vide Assessment Order u/s. 147 of the Act dated 15.03.2023 without considering the petitioners request for personal hearing through video conferencing as requested by the petitioner before the AO. Not granting opportunity of personal hearing is in violation of Section 144B(6)(viii) of the Act and is in grave abrogation of jus naturale. Impugned Reassessment Order and Notice of Demand, both dated 15.03.2023, were set aside. Matter remanded back to AO to consider the judicial precedents cited by the petitioner in its reply and to grant her a fair opportunity of being heard in person or through Authorized Representative. (AY.  2018-19)