The High Court quashed a reassessment notice under section 148 of the Income-tax Act, 1961, and the underlying order under section 148A(d), as they were issued by the Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO). The Court held that for such a notice to be valid, it must comply with section 151A and the scheme notified thereunder, which mandates issuance by an FAO via an automated allocation system. Relying on its earlier decisions, the Court clarified that the jurisdiction of the JAO and FAO is exclusive, not concurrent. An action by an authority contrary to the prescribed legal procedure is inherently invalid and prejudicial to the assessee, who is not required to establish any further prejudice. (AY. 2017-18)