The assessee-company had challenged a notice dated 28-3-2024 issued by the Jurisdictional Assessing Officer (JAO) under section 148A(b) as also an order dated 24-4-2024 passed on such notice under section 148A(d) and as a consequence thereof, a notice issued to the assessee under section 148 of the even date on ground that the substantive scheme being notified to implement section 151A, the jurisdiction of the JAO to issue notice under section 148A(b) was divested and replaced by the Faceless Assessment and, thus, any notice issued by the JAO was illegal and invalid. In the present case the notices dated 28-3-2024 and 24-4-2024 were issued by JAO. The Jurisdictional Assessing Officer would not have jurisdiction to issue the impugned notices more particularly in view of the clear provisions of section 151A read with notification dated 29-3-2022 issued by the Central Government. Notices is held  to be held to be illegal and invalid.  (AY. 2017-18)