The assessee challenged reassessment proceedings for (AY. 2017-18), where the notice under section 148A(b), the order under section 148A(d), and the consequent notice under section 148 were all issued by the Jurisdictional Assessing Officer (JAO) and not the Faceless Assessing Officer (FAO). The High Court quashed the entire proceedings on two grounds. Firstly, following its earlier ruling in Hexaware Technologies Ltd, it held that the faceless scheme notified under section 151A mandates that jurisdiction for such proceedings lies exclusively with the FAO through automated allocation. Therefore, the notice issued by the JAO was without jurisdiction and invalid. Secondly, the Court noted that the notice, issued on 19.04.2024, was also barred by limitation as the three-year period under section 149 for (AY. 2017-18) had already expired on 31.03.2021.(AY. 2017-18)