The Assessee challenged the S. 148 notice. The core issue was that the notice was issued by the JAO instead of the FAO as mandated under the faceless scheme and that the issue was squarely covered by Hexaware Technologies Ltd. v. ACIT (2024) 464 ITR 430(Bom)(HC). The Hon’ble Bombay High Court followed its decision in Hexaware’s case and set aside the S. 148 notice and all consequential proceedings, with liberty to Revenue to seek revival if the judgment in Hexaware’s case is set aside by the Supreme Court. (AY.2019-20)