When the AO decided to go in for re-assessment of the return submitted by the assessee and notice for the same under Section 148A of the Act was issued, it was incumbent upon the AO to have adhered to the amended provision of the Act and do the re-assessment in a faceless manner, rather than being assessed by the jurisdictional officer as has been provided under Section 144B of the Act and in accordance with the scheme enacted by the Central Government under Section 151A of the Act. Subsequent to the amendment incorporated in the Income Tax Act, 1961, with effect from 29.03.2022 all the proceedings initiated by the authorities concerned under Section 148A and 148 of the Act were all mandatorily to be proceeded in a faceless manner. Else, the same is violative of the Income Tax Act and in contravention to the procedure prescribed under law which is in force. The Central Board of Direct Taxes (for short ‘CBIT’), has issued the notification dated 29.03.2022, whereby a scheme called e-assessment of Income Escaping Assessment Scheme 2022 which came into force with effect from 29.03.2022 itself; the assessment, re-assessment or re-computation under Section 147 and the issuance of notice under Section 148A shall be done through the automated allocation. Further the notices, to be issued, have to be in a faceless manner as is provided under Section 144B of the Act.