Assessing Officer issued on assessee notices under section 148 dated 8-4-2021 seeking to reopen assessment for assessment years 2015-16 and 2016-17.  Mandatory procedure of a prior inquiry under section 148A had not been followed Notices were unsustainable in law and quashed. The Assessing Officer issued on assessee notices under section 148 dated 31-3-2021 seeking to reopen assessment for assessment years 2015-16 and 2016-17 after obtaining necessary sanction of Additional Commissioner-It was noted that section 151 as it stood prior to 1-4-2021 would apply to instant case and in terms thereof previous sanction for issuance of notices had to be obtained only from Principal Chief Commissioner (for assessment year 2015-16) and Principal Commissioner (for assessment year 2016-17) and that Additional Commissioner was not competent sanctioning authority.-Accordingly the  notices under section 148 were illegal as they were contrary to section 151 and  was quashed. Circular and Notifications: Notification, dated 31-3-2021; Notification dated 27-4-2021 and Notification, dated 27-7-2021. (AY. 2015-16, 2016-17)