The assessee challenged reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO). The High Court observed that the notice under section 148A(b), the order under section 148A(d), and the consequential notice under section 148 were all issued by the JAO. Referring to section 151A and the faceless assessment scheme notified thereunder, the Court held that the power to issue such notices is vested exclusively with the Faceless Assessing Officer (FAO) through a mandatory automated allocation system. Since the JAO acted without jurisdiction, the entire proceedings were vitiated from their inception and were accordingly quashed. (AY. 2018-19)