Notice under section 148 of the Act was issued by the jurisdictional Assessing Officer and not by a faceless Assessing Officer as is required by the provisions of section 151A of the Act; on a writ petition, allowing the petition,  the Court held that the Department had not complied with the Scheme notified by the Central Government pursuant to section 151A(2) of the Act. The Scheme had been tabled before Parliament and was in the character of subordinate legislation, which governed the conduct of proceedings under section 148A as well as section 148 of the Act. Since the jurisdictional Assessing Officer had no jurisdiction to issue the notices, the order and proceedings pursuant thereto were quashed. SLP of revenue was dismissed on account of delay of 306 days.(AY. 2017-18)