The assessee challenged notices under S. 148A and S. 148 issued by the Jurisdictional Assessing Officer (JAO). The High Court quashed the proceedings, holding they were without jurisdiction. It ruled that as per the mandatory provisions of section 151A read with Notification No. 18/2022 dated 29-03-2022, jurisdiction to initiate reassessment rests exclusively with a Faceless Assessing Officer (FAO) through automated allocation. The Court rejected the Revenue’s contention that cases assigned to ‘central charges’ are exempt from this faceless procedure, clarifying that the scheme under S. 151A operates independently. Since the JAO lacked jurisdiction, the proceedings were vitiated and set aside. (AY. 2017-18)