Allowing the petition, the Court held that the Assessing Officer based in Kolkata issued notice under section 148 (preceded by a notice under section 148A(b)) and passed a reassessment order under section 147 read with section 144B. Assessee contended that notice under section 148 was invalid as it was issued by a Jurisdictional Assessing Officer instead of a Faceless Assessing Officer, and that this defect vitiated reassessment. Following the judgment in Hexaware Technologies Ltd. v. Asstt. CIT [2024] 162 taxmann.com 225/464 ITR 430 (Bom.)(HC), notice under section 148 and consequential proceedings were quashed and set aside.    (AY. 2019-20)