The High Court held that where an order under Section 148A(d) and a consequent notice under Section 148 were issued by the Jurisdictional Assessing Officer (JAO), the entire proceedings are invalid for lack of jurisdiction. The Court noted that the scheme for faceless reassessment, notified by the Central Government under Section 151A of the Income-tax Act, 1961, is mandatory. It requires the issuance of such notices to be made by a Faceless Assessing Officer (FAO) through an automated allocation system. An action taken by the JAO in contravention of this prescribed procedure is without authority of law and vitiates the proceedings from their inception. Accordingly, the impugned notice was quashed. (AY. 2017-18)