https://thetaxtalk.com/2024/05/in-faceless-assessments-if-the-ao-does-not-agree-with-the-explanations-provided-by-the-assessee-an-opportunity-for-personal-hearing-is-mandatory-allahabad-hc/
In Faceless assessments, if the AO does not agree with the explanations provided by the assessee, an opportunity for personal hearing is mandatory: Allahabad HC