Assessee challenged faceless assessment order dated 29-3-2024 passed under section 143(3) read with section 144B and consequential demand notice under section 156, as well as penalty show-cause notices and penalty order issued under section 274 read with section 270A. On writ, the Court held that the show-cause notice was issued on 23-3-2024 (Saturday, digitally signed at 20:07 hours), requiring reply by 26-3-2024 at 11:15 hours, with intervening days being a Sunday and a holiday, thereby granting no effective working day to respond. It was further noted that though the assessee sought a personal hearing, intimation of the virtual hearing scheduled at 11:15 a.m. on 27-03-2024 was received only at 11:30 a.m. on that day, and the assessee was thus not afforded a personal hearing as mandated under section 144B(6)(viii). Therefore, failure to grant reasonable opportunity to respond to the show-cause notice and denial of mandatory personal hearing vitiated the assessment for breach of principles of natural justice. Therefore, the assessment order, consequential demand notice and penalty notices/order were liable to be quashed, and the matter remanded for de novo consideration with directions to issue fresh show-cause notice, grant reasonable opportunity, including personal hearing, and pass a speaking order. (AY. 2023-24)