S. 151 : Reassessment-Sanction for issue of notice-Beyond three years-Sanction-Specified Authority-Sanction from Principal Commissioner-Not from Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General and not under section 151(i)-Prior approval was taken from Principal Commissioner in terms of section 151(i) and not by specified authority under section 151(ii)-Order as well as notice issued under section 148 is bad in law hence quashed and set aside. [S. 148, 148A(b) 148A(d), 151 (i) 151 (ii), Art. 226]