Section 144B(7)(viii) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(viii)the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, under which the concerned unit is set up, may approve the request for personal hearing referred to in clause (vii) if he is of the opinion that the request is covered by the circumstances referred to in sub-clause (h) of clause (xii);