On a writ petition challenging the notice issued under section 148 of the Income-tax Act, 1961, for reopening the assessment under section 147, for the assessment year 2017-18 by the jurisdictional Assessing Officer contending that in terms of section 151A, consequent upon publication of the Notification dated March 29, 2022 ([2022] 442 ITR (St.) 198) a notice under section 148 could only be issued through automated allocation, in accordance with the risk management strategy formulated by the Central Board of Direct Taxes, in a faceless manner, to the extent provided in section 144B with reference to making assessment or reassessment. Since a jurisdictional issue had been raised, the writ petition should be heard upon exchange of affidavits within the time prescribed. Hence, the notice issued by the jurisdictional Assessing Officer under section 148 for reopening the assessment under section 147 for the assessment year 2017-18 was stayed till the disposal of the writ petition or until further order whichever was earlier. (AY. 2017-18)