On writ against the reassessment notice and order disposing the objection the Court held, that the notice under section 148 had been issued by the jurisdictional Assessing Officer, contrary to the faceless mechanism under the provisions of section 144B read with section 151A and the scheme notified by the Central Government dated March 29, 2022 ([2022] 442 ITR (St.) 198) under section 151A. Jurisdictional High Court in  Hexaware Technologies Ltd. v. ACIT  (2024) 464 ITR 430 (Bom)(HC)  has ranted the relief.  The Supreme Court having been seized with the proceedings arising from Hexaware and an authoritative pronouncement of the Supreme Court on issues of law as involved being awaited. Pending the hearing and final disposal of this petition, there shall be interim reliefs to the extent that there shall be stay to the notice under section 148 and any other proceeding arising under the notice. Liberty was granted to the parties to apply after appropriate orders were passed by the Supreme Court in Hexaware.