The High Court held that a notice for reassessment under section 148 of the Income-tax Act, 1961, is invalid if issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO), as it contravenes the provisions of section 151A. Following its earlier decision in Hexaware Technologies Ltd v. ACIT(2024) 162 taxmmann.com 225/ 464 ITR 430 (Bom)(HC)  the Court quashed the impugned notice.