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    <description>The court found the Assessment Orders lacking in discussion and justification, noting the constraints of the National Faceless Assessment regime. It emphasized the need for a strengthened assessment procedure with ample time for consideration. The case was remitted back to the National Faceless Assessment Centre for a fresh order within sixty days, with instructions for a video conferencing hearing and the opportunity for the petitioners to submit additional replies. The issue of jurisdiction was left open for the petitioners to raise. No costs were awarded, and the connected Writ Miscellaneous Petitions were closed, concluding the judgment.</description>
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      <description>The court found the Assessment Orders lacking in discussion and justification, noting the constraints of the National Faceless Assessment regime. It emphasized the need for a strengthened assessment procedure with ample time for consideration. The case was remitted back to the National Faceless Assessment Centre for a fresh order within sixty days, with instructions for a video conferencing hearing and the opportunity for the petitioners to submit additional replies. The issue of jurisdiction was left open for the petitioners to raise. No costs were awarded, and the connected Writ Miscellaneous Petitions were closed, concluding the judgment.</description>
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