On writ against issue of notice under section 148 the Court held that  mere repeating of the words of the statute, mere rubber stamping of the letter seeking sanction or using similar words like ‘Yes, I am satisfied’ will not satisfy the requirement of law. Principal Commissioner has failed to satisfactorily record his concurrence. The mere use of expression ‘Yes, I am satisfied’ cannot be considered to be a valid approval as the same does not reflect an independent application of mind. The grant of approval in such manner is thus flawed in law. Accordingly  the approval granted by the Principal Commissioner for issuance of notice under section 148 is not valid Accordingly the  notice under section 148 is quashed and set aside.(AY. 2010-11)