The High Court quashed reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO) through a notice under section 148A(b), an order under section 148A(d), and a final notice under section 148. It was held that as per section 151A and the mandatory faceless scheme notified thereunder, jurisdiction for such actions vests exclusively with a Faceless Assessing Officer (FAO) through automated allocation. The Court, relying on its own precedent, ruled that since the JAO lacked the requisite jurisdiction, the entire proceedings were vitiated and invalid from inception. (AY. 2016-17)