The assessee filed a writ petition on the ground that  notice as issued to the assessee under section 148A(b) as also the consequent order under section 148A(d) and the notice issued to the assessee under section 148, had been issued by the Jurisdictional Assessing Officer. It was submitted that in view of the faceless scheme notified under section 151A by the Central Government vide notification dated 29-3-2022, the Jurisdictional Assessing Officer did not have an authority to issue the impugned notices, as necessarily, such exercise if at all was required to be undertaken under the faceless assessment scheme. The Notification dated 29-3-2022 came to the conclusion that the Jurisdictional Assessing Officer would cease to have jurisdiction to issue any notice under section 148A(b) and to take further actions under section 148A(d) and section 148, outside the faceless assessment. The respondents would not dispute this position. The petition is allowed. The notice and order is quashed and set aside. (AY. 2022-23)