The assesseee challenged the order under section 148A(d) on the ground of limitation and sanction. Dismissing the petition the Court held  after taking into consideration the period allowed to the AO under the fifth and sixth proviso to s. 149(1), the  order under s. 148A(d) by excluding the time granted to the assessee to file response to the notice under s. 148A(b) and a further period of seven days are excluded from the date of expiry of normal period of three years for the purpose of assessment. The  order passed under s. 148A(d) is very much within three years-“Specified authority” for the purpose of approval in this case is Principal CIT and the AO has rightly taken approval from the Principal CIT concerned and such approval for passing the impugned order under s. 148A(d) is legal and valid and the  order does not call for any interference.  (AY.  2018-19)(SJ)