nan vs nan

Whether the notices/orders issued under Sections 148-A(b), 148-A(d) and 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer, outside the mandatory faceless mechanism under Section 151A read with the E-Assessment Scheme of Income Escaping Assessment Scheme, 2022, are valid --- Held No; the impugned notices/orders are bad and illegal and are set aside. Whether the Jurisdictional Assessing Officer had jurisdiction to issue notice under Section 148 of the Income Tax Act, 1961 after the introduction of the faceless assessment scheme --- Held No; only the faceless authority could issue such notice under the scheme.