Allowing the appeal of the assessee the Tribunal held that of the PCIT, while granting approval for issue of notice u/S. 148, has only mentioned “YES”, it establishes that the approving authority has given approval to the reopening of assessment in a mechanical manner without due application of mind.  On this count the reassessment is not sustainable in the eyes of law and needs to be quashed. Followed, United Electrical Company (P) Ltd.  v. CIT (2002)    258 ITR 317 (Delhi) (HC)  CIT  v.  S. Goyanka Lime & Chemical Ltd (2015) 64 taxmann.com 313 / (2016) 237 Taxman 378 (SC) (ITA No.  1061/Del/2019, dt.  02. 12. 2019) (AY.  2009-10)