Jurisdictional Assessing Officer issued a  notice dated 30-3-2024 under section 148A(b) and order passed thereon under section 148A(d) dated 25-4-2024 and consequent notice under section 148 dated 25-4-2024 was issued to the assessee in respect of returns filed by the assessee for the assessment year 2017-18. The assessee had filed a writ petition to challenge the notice on the ground that the notice and order under sections 148A(d)/148A(b) were issued by the Jurisdictional Assessing Officer (JAO) and not by a Faceless Assessing Officer (FAO), as required by the provisions of section 151A. it is apparent that the Revenue has not complied with the Scheme notified by the Central Government pursuant to section 151A(2). The Scheme has also been tabled before the Parliament and is in the character of subordinate legislation, which governs the conduct of proceedings under section 148A as well as section 148. In view of the explicit declaration of the law in Hexaware Technologies Ltd. v. Asstt. CIT (2024) 162 taxmann.com 225 / 464 ITR 430 (Bom)(HC)  the grievance of the petitioner-assessee insofar as it relates to an invalid issuance of a notice is sustainab The proceedings initiated under the impugned notice issued to the petitioner under section 148, would not be sustainable in view of the judgment rendered in Hexaware Technologies Ltd the JAO had no jurisdiction to issue the impugned notice. The writ petition is accordingly allowed.  (AY. 2017-18)