Held that the approval given by the Additional Commissioner showed that he had not applied his mind properly and had in a mechanical manner given his approval. Since, the Additional Commissioner had given approval in a mechanical manner without independent application of mind, such approval given under section 151(1) of the Act being not in accordance with law, the reassessment proceedings had to be quashed.  Tribunal also held that  notice served through affixture not valid as  no attempt to serve in person or through post. Notice was quashed. (AY. 2008-09)