Assessee submitting written reply and requesting personal hearing on following day Final assessment order passed without granting opportunity of hearing. On writ the Court held that requirement of personal hearing provided under section 143(3) and intrinsically ingrained in section 144B.  Additions made without considering assessee’s reply or granting opportunity of personal hearing Deprivation of hearing violated fundamental right under article 14 Foundational illegality in assessment required to be addressed at inception Assessee not to be relegated to alternative remedy-Relief not to be denied merely due to one day’s delay in submitting response Assessment order, notice of demand and penalty notices without jurisdiction and unsustainable. Income-tax. (AY. 2020-21)