Assessing Officer recorded reasons believing that income had escaped assessment.  Commissioner recorded his satisfaction regarding reasons recorded by Assessing Office.  Thereafter, reopening notice was issued. Assessee contended that approval was not recorded as per section 151-On writ the petitioner contended that the  revenue had filed supplementary counter affidavit which spoke of approval of issue of reopening notice for relevant assessment year by Principal Commissioner and indicated reasons for belief entertained by Assessing Officer. Dismissing the petition the Court held that  section 151 requires Principal Commissioner to be satisfied of reasons recorded by Assessing Officer that it was a fit case for issuance of such notice where notice was issued beyond expiry of 4 years. There was no requirement for Commissioner to record his own reasons and it would suffice that he recorded satisfaction regarding reasons recorded by Assessing Officer. Notice is held to be valid.  (AY.  2013-14)