Allowing the petition, the Court held   that the contention of the Revenue that the provisions of section 144B read with section 151A(1) would not be applicable could not be accepted since the notification dated March 29, 2022 ([2022] 442 ITR (St.) 198) could not be read to mean that it would cover the proceedings under section 148A and section 148 so as to fall within the ambit of such notification, as it was only the assessment proceedings which would be required to be conducted as an exception to the faceless mechanism. The issue of initial notice under section 148A(b), the order passed under section 148A(d) and the notice issued under section 148 having been issued by the jurisdictional Assessing Officer and not under the Faceless mechanism was contrary to the earlier decision of this court and hence were quashed and set aside. Consequently, the draft assessment order under section 144C(1), the subsequent assessment order under section 147 read with section 144, the demand notice issued under section 156, the penalty notices under section 274 read with section 270A and under section 274 read with section 272A(1)(d) for the assessment year 2019-20 were set aside.(AY. 2019-20)