1. Challenge in the present petition is to Notice dated 11.03.2023 issued under Section 148 of the Income Tax Act, 1961 (for short 'Act 1961"), order dated 17.03.2024 passed under Section 147 of the Act, 1961 and all consequential proceedings for the Assessment year 2019-2020, on the ground that Issuing Authority had no jurisdiction to issue the same, in view of circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that National Faceless Assessment Centre (NFAC) has exclusive power to issue notice under Section 148 of the Act, 1961. Learned counsel for petitioner contends that the issue involved in the present writ petition is covered by judgment passed by a JYOTI THAKUR 2025.09.23 08:43 I attest to the accuracy and integrity of this document Co-ordinate Bench of this Court in the cases of Jatinder Singh Bhangu vs. Union of India and others, passed in CWP No. 15745-2024 and connected matter, decided on 19.07.2024 and Jasjit Singh vs. Union of India and others (CWP No. 21509 of 2023 and other connected matters), decided on 29.07.2024. Learned counsel for the petitioner has further submitted that petitioner has preferred an appeal and same is pending before Appellate Authority. 3. Learned counsel appearing for respondents has also not disputed the same. 4. We have heard learned counsel for the parties and perused the file with their able assistance. 5. A Co-ordinate Bench of this Court in Jatinder Singh Bhangu's case (supra) and Jasjit Singh's case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. Relevant portion of decision dated 19.07.2024 in Jatinder Singh Bhangu's case (supra) reads as under:- JYOTI THAKUR 2025.09.23 08:43 I attest to the accuracy and integrity of this document Jyoti Thakur JYOTI THAKUR 2025.09.23 08:43 I attest to the accuracy and integrity of this document