The High Court held that an order passed under section 148A(d) and the consequent notice issued under section 148 by the Jurisdictional Assessing Officer (JAO) were invalid and without jurisdiction. The Court ruled that as per the mandatory scheme notified under section 151A of the Income-tax Act, 1961, such proceedings must be initiated by a Faceless Assessing Officer (FAO) through automated allocation. Reiterating its earlier decisions, the Court clarified that there is no concurrent jurisdiction between the JAO and the FAO, and an action by an authority contrary to the prescribed legal procedure is invalid per se, without the assessee needing to establish any prejudice. Furthermore, the Court held that the notice for the AY. 2013-14, having been issued after 31.03.2021, was also barred by limitation. Accordingly, the proceedings were quashed. (AY. 2013-14)