validity of notices u/s 148

[satyanveshi]

The above notification clearly says the notice u/s 148 should be issued in the faceless manner through automated allocation. But the notices were found to be issued by AOs without being followed the procedure of automated allocation. Under these circumstances whether the said notice issued by normal AOs without following the procedure of automatic allocation and without following faceless procedure are valid in law.

It is observed that incometax department is issuing notices u/s 148 without following the prescribed procedure u/s 149 especially for the period more than 3 years but less than 10 years  which reads as per enclosure.
which means the AO should have in his possession the books of accounts or documents or evidence but it is observed that basing on the information flagged by risk management strategy the department started issuing notices but they don't have books of accounts of documents or evidence in their possession.  Whether anybody challenged the notices on this ground.