The authority of jurisdictional Assessing Officers to issue notices under Section 148 post-faceless scheme is invalid, as it contravenes procedural mandates outlined in the Income Tax Act.

ORDER :

S.R.KRISHNA KUMAR, J.

In this petition, petitioner seeks for the following reliefs:

"The Petitioner, therefore, prays that this Hon'ble Court be pleased to issue a writ, order or direction:

Assessment Year 2017-18

a) quashing the notice dated 17.12.2024 issued under Section 148 of the Act by the 1^st Respondent, bearing DIN ITBA/AST/S/148_1/2024-25/1071279362(1) (Annexure A), for the assessment year 2017-18;

b) quashing the assessment order dated 02.05.2024 (to be read as 02.05.2025) passed by the 1st Respondent bearing DIN ITBA/AST/M/147/2025-26/1076024080(1) (Annexure B), and the rectified order dated 03.07.2025 passed by the 1 Respondent bearing DIN ITBA/REC/M/154/2025- 26/1078190268(1) (Annexure B-3), for the assessment year 2017-18;

c) quashing the demand notice dated 02.05.2025 issued under Section 156 of Act by the 1st Respondent bearing DIN ITBA/AST/M/147/2025-26/1076024167(1) (Annexure B-1), and the demand notice dated 03.07.2025 bearing DIN ITBA/REC/M/154/2025-26/1078190280(1) (Annexure B-4) for the assessment year 2017-18;

d) quashing the penalty notice dated 19.05.2025 issued under Section 274 read with Section 270A of the Act by the 1st Respondent, bearing DIN ITBA/PNL/S/270A/2025- 26/1076275595(1) (Annexure B-2), for the assessment year 2017-18;

Assessment Year 2018-19

e) quashing the notice dated 17.12.2024 issued under Section 148 of the Act by the 1st Respondent, bearing DIN ITBA/AST/S/148_1/2024-25/1071279364(1) (Annexure D), for the assessment year 2018-19;

f) quashing the assessment order dated 02.05.2024 (to be read as 02.05.2025) passed by the 1st Respondent bearing DIN ITBA/AST/M/147/2025-26/1076024290(1) (Annexure E), and the rectified order dated 03.07.2025 passed by the 1st Respondent bearing DIN ITBA/REC/M/154/2025- 26/1078157810(1) (Annexure E-3), for the assessment year2018-19;;

g) quashing the demand notice dated 02.05.2025 issued under Section 156 of Act by the 1st Respondent bearing DIN ITBA/AST/M/147/2025-26/1076024333(1) (Annexure E-1), and the demand notice dated 03.07.2025 bearing DIN ITBA/REC/M/154/2025-26/1078178921(1) (Annexure E-4) for the assessment year 2018-19;

h) quashing the penalty notice dated 19.05.2025 issued under Section 274 read with Section 270A of the Act by the 1st Respondent, bearing DIN ITBA/PNL/S/270A/2025- 26/1076275753(1) (Annexure E-2), for the assessment year2018-19;

Assessment Year 2019-20

i). quashing the notice dated 17.12.2024 issued under Section 148 of the Act by the 1st Respondent, bearing DIN ITBA/AST/S/148_1/2024-25/1071279365(1) (Annexure G), for the assessment year 2019-20;

j) quashing the assessment order dated 02.05.2024 (to be read as 02.05.2025) passed by the 1st Respondent bearing DIN ITBA/AST/M/147/2025-26/1076024695(1) (Annexure H), and the rectified order dated 03.07.2025 passed by the 1st Respondent bearing DIN ITBA/REC/M/154/2025- 26/1078156912(1) (Annexure H-3)), for the assessment year2019-20;

k) quashing the demand notice dated 02.05.2025 issued under Section 156 of Act by the 1st Respondent bearing DIN ITBA/AST/M/147/2025-26/1076024759(1) (Annexure H-1), and the demand notice dated 03.07.2025 bearing DIN ITBA/REC/M/154/2025-26/1078179342(1) (Annexure H-4) for the assessment year 2019-20;

l) quashing he penalty notice dated 19.05.2025 issued under Section 274 read with Section 270A of the Act by the 1st Respondent, bearing DIN ITBA/PNL/S/270A/2025- 26/1076275937(1) (Annexure H-2), for the assessment year2019-20;

Assessment Year 2020-21

m). quashing the assessment order dated 02.05.2024 (to be read as 02.05.2025) passed by the 1st Respondent bearing DIN ITBA/AST/M/147/2025-26/1076024846(1) (Annexure L), and the rectified order dated 03.07.2025 passed by the 1st Respondent bearing D