Assessee filed petition challenging the validity of the reassessment notice issued to it.  Notice under section 148 and order of the same date under section 148A(d) were issued by the Jurisdictional Assessing Officer and not under the mandatory faceless mechanism as per provisions of section 151A. High Court held that for a notice to be validly issued under section 148, the Assessing Officer would be required to comply with the provisions of section 151A, so as to adhere to the faceless mechanism, as notified by the Central Government by notification dated 29-3-2022.  Since the order and notices issued by the Assessing Officer were not in compliance with the scheme notified by the Central Government implementing provisions of section 151A, the reassessment notice issued to the assessee was set aside. SLP of revenue was dismissed on the grounds of delay as well as on merits. Interlocutory application seeking restoration of SLP was to be allowed and restored to its original number on file. As regards sanction, the High Court held that where reassessment in the case of the assessee was initiated after expiry of three years from the end of the relevant assessment year, sanction for issue of notice under section 148 ought to have been granted by authorities of rank referred to in section 151 (ii) and not by authorities of relatively lower rank under section 151 (i). SLP of revenue was dismissed on the grounds of delay as well as on the merits.  Interlocutory application seeking restoration of SLP was to be allowed and restored to its original number on file.  (AY. 2018-19)