(2)[ In a case where a [variation] [Substituted by Notification No. S.O. 2745(E), dated 13.8.2020.] is proposed in the [or final draft assessment order or revised draft assessment order] [Substituted 'draft assessment order' by Notification No. S.O. 741(E)., dated 17.2.2021 (w.e.f. 12.9.2019).], and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the such [or final draft assessment order or revised draft assessment order] [Substituted 'draft assessment order' by Notification No. S.O. 741(E)., dated 17.2.2021 (w.e.f. 12.9.2019).], the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit under this Scheme;
