Assessing Officer issued reopening notice against assessee on 31-3-2021 after obtaining approval from Principal Commissioner. Assessee challenged validity of notice on ground of lack of valid sanction under section 151. Court held that  Supreme Court held that test to determine whether provisions of TOLA apply to section 151 of old regime was if time limit of four years from end of assessment year falls between 20-3-2020 and 31-3-2021, then specified Authority under section 151(2) has time till 31-3-2021 to grant approval as time limit for section 151 of old regime expires on 31-3-2021 because new regime comes into effect on 1-4-2021.   That period of four years from the end of the assessment year clearly fell between 20-3-2020 and 31-3-2021 and, thus, the case was governed by the old regime as the new regime came into effect from 1-4-2021. Thus, the case of the assessee was governed by section 151(2), where it was the Joint Commissioner who should be satisfied with the reasons recorded by the Assessing Officer that it was a fit case for issuance of notice, and it was not a case governed by section 151(1). Since the notice under section 148 recorded that it was being issued after obtaining satisfaction of the Principal Commissioner, who was not the competent authority as per the provisions of section 151(2), the notice issued under section 148 and the consequential assessment order passed under section 147 were quashed. (AY. 2014-15, 2016-17)