The assessee challenged a notice for reassessment issued under section 148 by the Jurisdictional Assessing Officer (JAO). The High Court held that as per the mandatory scheme framed under section 151A, which governs reassessment proceedings, only a Faceless Assessing Officer (FAO) has the jurisdiction to issue such a notice through automated allocation. The Court reiterated that an action by an authority contrary to the provisions of the statute is invalid in itself and inherently prejudicial to the assessee. Since the JAO lacked jurisdiction, the notice was held to be invalid and was accordingly quashed. (AY. 2020-21)