On writ petitions challenging notices of reassessment on the ground that they were issued by the jurisdictional Assessing Officer and not under the faceless scheme as mandated under section 151A of the Act. Allowing the petitions, that the show-cause notices issued by the jurisdictional Assessing Officer were outside the scope of section 151A of the Act would stand obliterated, and all further proceedings initiated pursuant to them would stand quashed. Liberty was reserved to the Department to revive all these petitions in the event the Supreme  Court held in favour of the Department in the matters pending before it. (AY. 2017-18)