The reassessment proceedings were initiated pursuant to a search without any finding that the information unearthed during the search had resulted in escapement of income for the relevant assessment years. The Principal Commissioner granted approval mechanically without recording satisfaction regarding escapement of income. The Tribunal held that fulfilment of the condition of escapement of income was a sine qua non for reopening the assessment and, in the absence of proper approval under section 151, the notices issued under section 148 were invalid. (AY. 2018-19, 2019-20 & 2020-21).