Notice for reassessment is issued by Jurisdictional Assessing Officer. On writ the Court  dismissing the petition the Court held that  Section 144B is primarily procedural and is principally concerned with prescribing manner in which a faceless assessment may be conducted as opposed to constituting a source of power to assess or reassess in itself.  Section 144B cannot be viewed as exclusive basis for all assessment and reassessment procedures. Faceless assessment scheme centralizes processes under Faceless Assessing Officer (FAO) to reduce direct interaction, however, this structure does not diminish JAO’s authority, therefore, JAO’s powers should be understood as integral and not in conflict with faceless assessment.  Accordingly  Jurisdictional Assessing Officer (JAO) cannot be completely deprived of power to assess or reassess merely because section 144B and Faceless Reassessment Scheme 2022 have been introduced.  Reassessment notice is held to be valid.  Hexaware Technologies Ltd. v. Asstt. CIT (2024) 162 taxxmann.com 225 / 464 ITR 430 (Bom)(HC) distinguished., Talati and Talati LLP v. Asstt. CIT (2024) 301 Taxman 321 (Guj) (HC), followed.  (AY.2014-15)