On writ, the Court held that in terms of the amendment brought to the Income Tax Act by way of the Finance Act, 2021, with effect from 1-4-2021, proceedings under section 148A, read with section 148, ought to be issued and proceeded in a faceless manner.  Therefore, the notice issued under section 148A, read with section 148, not being issued in a faceless manner, was quashed. (AY. 2020-21)