The High Court quashed a notice dated 29.07.2022 issued under section 148 of the Income-tax Act, 1961, for AY. 2015-16 on two grounds. Firstly, the notice was held to be barred by limitation. The Court, following its earlier decision, noted that for AY. 2015-16, the six-year limitation period under the pre-amended law expired on 31.03.2022. The first proviso to the amended Section 149(1) stipulates that no notice shall be issued for an assessment year beginning on or before 01.04.2021 if it was time-barred under the old provisions. As the notice was issued after this deadline, it was invalid. Secondly, the notice was issued without jurisdiction as it was issued by the Jurisdictional Assessing Officer (JAO). The Court affirmed that pursuant to Section 151A and the scheme framed thereunder, only the Faceless Assessing Officer (FAO) has the authority to issue a notice under section 148. (AY. 2015-16)