Where notice under section 148 for assessment year 2017-18 was issued after sanction under section 151(i), whereas sanction ought to have been granted under section 151(ii), following the earlier view of the High Court that for assessment year 2016-17 sanction under section 151(ii) was mandatory, the sanction granted under the wrong clause was held invalid and consequently the notice under section 148 and all consequential orders and notices were quashed. (AY. 2017-18)