On a writ petition challenging the notice issued under section 148 of the Income-tax Act, 1961, and the order disposing of the assessee’s objections thereto, on the ground that the reassessment proceedings were commenced without the approval of the specified authority, the High Court held that approval granted by statutory authorities had to be furnished to the assessee along with the reasons to believe that income chargeable to tax has escaped assessment, that the condition requiring the Assessing Officer to obtain prior approval of the specified authority was not fulfilled in the assessee’s case, as otherwise, there was no good reason not to furnish it to the assessee along with the reasons for holding the belief that income otherwise chargeable to tax had escaped assessment, and that therefore, neither the notice issued under section 148 of the Act nor the order disposing of the assessee’s objections were sustainable. On a petition for special leave to appeal to the Supreme Court, dismissing the petition, the Court held that in view of the categorical finding recorded in the judgment and in the facts of the case, no case for interference was made out under article 136 of the Constitution.(AY. 2011-12)