The assessee challenged the validity of a notice under section 148, along with the preceding notice and order under section 148A, on the ground that they were issued by the Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO). The High Court held that in terms of section 151A read with Notification No. 18/2022 dated 29-03-2022, the jurisdiction to initiate reassessment proceedings under sections 148 and 148A is mandatorily vested with the FAO through an automated allocation system. Consequently, any such notice or order issued by the JAO is without jurisdiction and invalid. The Court rejected the revenue’s contention that cases under ‘central charges’ are exempt from this faceless procedure, clarifying that the exclusions relating to faceless assessment under section 144B do not extend to the distinct scheme for faceless initiation of reassessment framed under section 151A. The proceedings initiated by the JAO were accordingly quashed. (AY. 2017-18)