Allowing the  petition the Court held  that the notices and orders issued by the jurisdictional Assessing Officer, were outside the faceless mechanism as provided under the provisions of section 144B read with section 151A and the e-Assessment of Income Escaping Assessment Scheme, 2022 ((2022) 442 ITR (St.) 198) notified by the Government of India on March 29, 2022 under section 151A, and were bad and illegal. The Assessing Officer had no jurisdiction to issue the orders and notices in question.