The  assessee  filed the writ petition and  challenged the Notice issued under Section 148 of the Income -Tax Act, 1961 on various grounds. One of the grounds is that the Notice has been issued by the Jurisdictional Assessing Officer when the law mandates that it has to be issued by the Faceless Assessing Officer. This is a fatal defect and therefore the Notice has to be quashed. The petitioner relied on   Hexaware Technologies Limited v. ACIT  [2024] 162 taxmann.com 225/  464 ITR 430 / 338 CTR  536   (Bom)(HC ) , The Revenue contended that the said decision has been challenged before the Hon’ble Supreme Court and the Hon’ble Supreme Court is likely to take up the matter immediately on re-opening.  Revenue also fairly stated that there is no stay to the judgment in Hexaware Technologies Ltd (Supra) . The Honourable Court followed the jurisdictional High Court and allowed the petition of the assessee and set aside the notice issued under Section 148 and all other proceedings/orders emanating therefrom. Honourable Court has granted  liberty to the Revenue to revive the  order simply by moving a Praecipe before this Court.  The Court also observed that once the Petition is revived and restored, the same would have to be decided on its own merits considering that several other issues are also raised in challenging the Notice issued under Section 148.  (WP L.NO. 19620 of 2025 dt . 7-7 -2025 )( AY. 2019  -20  )