The sanctioning authority is not required to separately record his reasons for granting a sanction if he approves the reasons recorded by the AO. In such a case, it cannot be said that the sanction has been granted in a mechanical manner and, therefore, the proceedings are bad in law. Further, since in this case, no questions were asked on the issue in which reassessment was sought to be done, it would not constitute a case of change of opinion.  (AY. 2014-15)