The assessee challenged a reassessment notice issued under Section 148, contending that it was issued by the Jurisdictional Assessing Officer (JAO) in breach of the mandatory faceless procedure. The High Court, allowing the petition, held that the scheme notified by the Central Government on 29.03.2022 under Section 151A of the Act is in the nature of mandatory subordinate legislation. This scheme governs the conduct of proceedings under Section 148A and the issuance of notice under Section 148, requiring it to be done by a Faceless Assessing Officer (FAO) through an automated allocation system. Since the notice was issued by the JAO who lacked jurisdiction, the very manner in which the proceedings were initiated was vitiated. Consequently, the High Court quashed the notice and the entire proceedings. (AY. 2016-17)