Judgment : Pushpendra Singh Bhati, J. 1. Since the instant petitions involves an identical controversy, therefore, the same are being decided by this common judgment, while taking the prayer clauses, facts and submission from the above-numbered D.B. Civil Writ Petition No.16678/2022, while treating the same as a lead case. 1.1. The prayer clauses read as under: “It is, therefore, respectfully prayed that this petition for writ preferred by the petitioner may kindly be allowed in toto and the following reliefs may kindly be granted in favour of the petitioner:- A. By an appropriate writ, order or direction, the impugned order under Section 148 A Sub Clause (d) of Income Tax Act, 1961 passed on 29.07.2022 (Annexure- 12) and impugned notice issued under Section 148 on 29.07.2022 (Annexure-13) may kindly be declared illegal and be quashed and set aside. B. By an appropriate writ, order or direction, the proceedings initiated by way of notice dated 22.05.2022 (Annexure-7) for reopening of assessment, reassessment or recomputation may kindly be declared illegal and be quashed and set aside and the respondents may kindly be perpetually restrained to initiate proceedings under Section 147 to 153 of the Income Tax Act, 1961 for the relevant Assessment Year 2013-14 questioning the same. Any other appropriate order or direction, which this Hon’ble Court deems fit and proper may kindly be passed in favor of the petitioner.” 2. Learned counsel for both the parties, present in the Court, at the time of reserving of the judgment, submitted that they are raising a limited issue of Faceless Assessing Officer viz-a-viz Jurisdictional Assessing Officer and seek to keep rest of the issues open for future adjudication. 3. This Court observes that the controversy in the present batch of writ petitions concerns the same issue of law as has already been settled by this Court in the case of Sharda Devi Chhajer (supra) regarding the dispute vis-a-vis jurisdiction of Faceless and Jurisdictional Assessing Authority, and therefore, the same settled proposition of law shall govern the field in the instant case as well. 4. This Court, on the basis of the joint prayers being made and the consensus being arrived at between counsel for the respective parties, observes that all the petitions, which were reserved and are now being disposed of , while treating the Jurisdictional Assessing Officers’ notices illegal. 4. This Court, on the basis of the joint prayers being made and the consensus being arrived at between counsel for the respective parties, observes that all the petitions, which were reserved and are now being disposed of , while treating the Jurisdictional Assessing Officers’ notices illegal. The same are quashed with a liberty to the respondents to proceed via mode of Faceless Assessment in terms of the judgment rendered by this Court in Sharda Devi Chhajer (supra) 5. The limitation for the period when the petitions have remained pending before this Court shall be excluded for the Faceless Assessing Officer proceedings. In case, there is any issue of Limitation, the Assessing Officer shall be free to decide it in terms of Rajeev Bansal (supra) . In case any other issue remains unadjudicated, the parties shall be free to agitate it again before this Court. It is also made clear that any further proceedings under the Faceless Assessment Scheme shall be done strictly in accordance with law.