On a writ petition challenging the order under section 151A of the Income-tax Act, 1961 and the notice issued under section 148 for reopening the assessment under section 147 for the assessment year 2021-2022 and contending that all subsequent proceedings should be set aside since the issuing authority had no jurisdiction to issue the notice, in view of the notification dated March 29, 2022 (2022) 442 ITR (St.) 198) of the Central Board of Direct Taxes, wherein, it has been specifically enumerated that the National Faceless Assessment Centre has exclusive power to issue the notice under section 148, Court held  that the Department was granted liberty to proceed in accordance with law following the prescribed procedure under section 151A for issuing the notice under section 148 to reopen the assessment under section 147 for the assessment year 2021-2022.(AY. 2021-02)