l e aves confusion in the minds of t h e taxpayers instructions a nd supplementing the statutory pr o visions and 17 . In view of the aforesaid d iscussion, there is no o ccasion to distinguish or tak e a different view as s uggested by the learned counsel f o r the revenue from what h as already been held by the Coor d inate Bench. 18. Keeping in view the la w laid down by the C oordinate Bench (supra), noti c es issued by the JAO u nder Section 148 of the Act, 19 6 1 and the proceedings i n itiated thereafter without co n ducting the faceless a ssessment as envisaged under S e ction 144B of the Act, 1 961, have been found to be cont r ary to the provisions of t h e Act, 1961 and accordingly n o tices dated 28.02.2023, 1 6.03.2023, 20.03.2024 and 30.0 3 .2023 and order dated 3 0.03.2023, are set aside for want o f jurisdiction. 19 . The respondents-revenue w ould be, however, at liberty to follow the procedure as l a id down under the Act, 1 961 and proceed accordingly, if s o advised. 20 . All the writ petitions are all o wed. The interim order p assed by the Court shall stand m erged with the present o rder.”
