The sanctions granted by the CIT reveal that the Assessing Officer had mentioned the relevant section as ‘147(b)’, which has been omitted from the Statute w.e.f. 01.04.89. It shows that the CIT has not applied his mind to the contents and granted approval mechanically by saying ‘Yes’. An approval granted without application of mind does not constitute a valid approval u/s 151 of the Act; hence, the jurisdiction to reopen the assessment by the Assessing Officer based on invalid approval was bad in law.  (AY. 2009-10)