The assessee filed an  writ petition against reopening notice under section 148 issued upon the assessee by the Jurisdictional Assessing Officer (JAO). The Court held that prima-facie, it is viewed that the impugned notice issued under section 148 by the Assessing Officer, who is the Jurisdictional Officer, is wholly without jurisdiction having regard to section 151A, introduced in the Income Tax Act, 1961 with effect from 1-11-2020 and the Notification issued on 28-3-2022 thereunder, which specifically contemplates that there would be automated allocation system in accordance with risk management strategy formulated by the CBDT and it is not the case of the revenue that the Assessing Officer is an officer who has been so randomly allocated as per the Scheme. Interim stay is granted till next date of hearing.  Notification No. 15/2022, dated 28-3-2022