Order  passed under section 148A(d) and a consequent notice under section 148, both approved by Principal Commissioner under section 151, were issued against assessee. On writ the  Assessee contended that sanction/approval under section 151 had been obtained and granted without application of mind as quantum of income which had escaped assessment as mentioned in approval and in draft order varied from each other.  In reply, department mentioned it as a typographical error. Allowing the petition the Court held that  explanation could not be accepted because a typographical error could have been committed by AO, who was seeking approval, but if only Additional/Joint Commissioner or Principal Commissioner had read approval application and draft of order to be issued under section 148A(d), they would have certainly noticed discrepancy and they should have either refused approval or sent application back to AO for filing correct form for approval.In such circumstances, order under Clause (d) of Section 148A as well as consequent notice issued under section 148 was to be quashed and set aside.  (AY. 2019-20)