The assessee filed the writ petition to quash the reassessment notice on the ground that the Assessing Officer issued the notice prior to getting the approval from the competent authority. Allowing the petition the Court held tha  at the point of time when the Assessing Officer issued notices under section 148 he did not have the jurisdiction to issue the notices. Consequently, the notices issued by the Assessing Officer were without jurisdiction. Since there was no valid satisfaction recorded the question whether the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner for the purposes of recording of satisfaction under section 151 was a designated authority under section 282A(1) was left open. The notices issued under section 148 and the reassessment orders under section 147, if any, passed by the Assessing Officer and all consequential proceedings were quashed. The concerned authority was at liberty to initiate proceedings, if still permissible, strictly in accordance with law and on due observance of the relevant provisions of the Act and the Rules framed thereunder. Where the recording of satisfaction by the Principal Commissioner under section 151 and issuance of notice under section 148 by the Assessing Officer were simultaneous liberty was granted to the assessee to file an appeal to challenge the reassessment order. (AY. 2013-14, 2014-15, 2015-16)