The Jurisdictional Assessing Officer (JAO) issued a notice under section 148A(b), passed an order under section 148A(d), and subsequently issued a reassessment notice under section 148. The High Court quashed the entire proceedings, holding them to be without jurisdiction. It ruled that in view of section 151A of the Income-tax Act, 1961 and the scheme notified thereunder on 29.03.2022, the power to initiate reassessment proceedings vests exclusively with a Faceless Assessing Officer (FAO) through an automated allocation system. Reiterating its earlier decision, the Court held that there is no concurrent jurisdiction between the JAO and the FAO. As the notices were issued by an authority acting contrary to the prescribed statutory procedure, the action was invalid from its inception. (AY. 2017-18)