The assessee filed writ petition praying that the notice to reopen assessment under section 148A(b) as issued by the Jurisdictional Assessing Officer (JAO) was in the teeth of the provisions of section 151A in as much as the scheme for faceless assessment as notified by the Central Government by Notification No. 18/2022 dated 29 March 2022 as made applicable for taking an action under such provisions, had not been followed. Court held that  the provisions of section 151A had clearly brought a regime of faceless assessment. The Court in Hexaware Technologies Ltd. v. Asstt. CIT [2024] 162 taxmann.com 225/464 ITR 430 (Bom.) has held that it was not permissible for the JAO to issue a notice under section 148A(b), as the same would amount to breach of the provisions of Section 151A. The Court observed that there is no question of concurrent jurisdiction of both FAO or the JAO with respect to the issuance of notice under section 148.  The revenue would also not dispute the factual as also the legal position. In the instant case, admittedly the impugned notice under section 148A(b), the orders thereon and the impugned notice under section 148 have been issued by the JAO. The writ petition is allowed. Reassessment notice and order disposing the objection is quashed and set aside. (AY. 2019-20)