Court held that the logical conclusion is that if section 148A of the Act is not part of the 2022 Scheme, the issuance of notice under section 148 of the Act by the faceless Assessing Officer would be an empty formality because issuance of notice under section 148 of the Act is a consequence of the order which is passed under section 148A(d) of the Act. The notice under section 148 of the Act has to be issued by the Assessing Officer who has passed the order under section 148A(d) of the Act. If the notice is issued by the faceless Assessing Officer under section 148 of the Act on the basis of the order which has been passed by the jurisdictional Assessing Officer under section 148A(d) of the Act, it would result in absurdity.

Therefore, the logical conclusion from reading of the provisions of the Act together with the intention of the Legislature, the 2022 Scheme and Office Memorandum of the Central Board of Direct Taxes dated February 20, 2023, would be to operate the two aspects separately, one by issuance of notice under section 148 of the Act by automated allocation and other by conducting assessment or reassessment proceedings under section 147 of the Act in a faceless manner to the extent as provided under section 144B of the Act.

Held accordingly that the assumption of jurisdiction by the jurisdictional Assessing Officer to issue the notice under section 148 of the Act after April 1, 2022 was valid and legal.