On a writ petition challenging the order passed under section 148A(d) of the Income-tax Act, 1961 and the consequent notice issued under section 148 after a period of three years for the assessment year 2018-19, on the grounds that the sanction to pass the order and the notice was invalid since sanction was obtained from the Principal Commissioner and not from the Principal Chief Commissioner and that the request for a copy of the sanction letter was denied. Allowing the petition the Court held that  the Principal Commissioner had accorded sanction for the order passed under section 148A(d) and the consequent notice issued under section 148 after three years for the assessment year 2018-19, and not the Principal Chief Commissioner as required under section 151(ii). The proviso to section 151 had been inserted only with effect from April 1, 2023 and, therefore, was not applicable. The order passed under section 148A(d) and the notice issued under section 148 were quashed and set aside. (AY. 2018-19)