On writ allowing the petition, the Court held  that there was nothing contained in the order disposing of the objections raised by the assessee which would answer the poser raised by the assessee that there was no application of mind by the Principal Commissioner for initiation of reassessment proceedings under section 147 for the assessment year 2011-12. The only assertion made by the Revenue was that the Principal Commissioner had conveyed her approval under section 151 to the Assessing Officer by way of a letter but had not produced the letter despite the assessee’s raising a specific objection that the Principal Commissioner had not applied his mind while granting approval for the commencement of reassessment proceedings. The condition requiring the Assessing Officer to obtain prior approval of the specified authority was not fulfilled, as otherwise, there was no good reason not to furnish it to the assessee along with the document which contained the Assessing Officer’s reasons recorded for the belief that income otherwise chargeable to tax had escaped assessment. The notice issued under section 148 and the order disposing of the objections raised by the assessee were sustainable and hence set aside.(AY. 2011-12)