Order under S. 148A(d) has been passed without approval from the specified authority as described under S. 151(ii) as the approval has been taken from the Principal CIT when admittedly the specified authority for approval in this case is Principal Chief CIT. On writ the Court  remanded back to the AO concerned to proceed afresh and pass order in accordance with law and after observing principles of natural justice after giving opportunity of hearing to the assessee, within a period of eight weeks from the date of communication of this order, from the stage such irregularity has been committed in taking approval from the specified authority (AY.  2019-20)