The Punjab & Haryana High Court while indicating that the scheme of faceless assessment is applicable from the phase of SCN under section 148 as well as 148A, held that notice under section 148 could not be issued via the jurisdictional assessing officer post introduction of the faceless assessment scheme. As SCN has been issued via the revenue department under section 148 laying on the Board’s Memorandum and Instructions, the High Court explained that circulars, instructions, and letters issued by the Board or any other authority cannot override statutory provisions.…