Faceless assessment scope expanded to include enquiries, issuance of show cause notices and orders under section 148A before notice under 148. Amendment expands the faceless assessment framework to include conducting of enquiries, issuance of show cause notices and passing of orders under the reassessment provision that precedes issuance of a notice under section 148, specifying that these pre notice procedural steps shall be carried out under the notified faceless mechanism in the same manner as issuance of a notice under section 148.