The High Court quashed the reassessment proceedings because the notice under section 148 and the preceding order under section 148A(d) were issued by the Jurisdictional Assessing Officer (JAO) and not through the mandatory faceless mechanism. The Court held that for such a notice to be valid, the Revenue is required to comply with the provisions of section 151A of the Income-tax Act, 1961 and the corresponding scheme notified on 29-03-2022. Following its own precedent in Hexaware Technologies Ltd v. ACIT [2024] 162 taxmann.com 225/464 ITR 430  (Bom.)(HC), the Court affirmed that the JAO lacks jurisdiction to initiate reassessment once the faceless scheme is in place. The issuance of notice by the JAO was, therefore, an invalid act, rendering the entire proceedings unsustainable in law. (AY. 2020-21)