JUDGMENT [Physical Hearing/Hybrid Hearing (as per request)] Rajiv Shakdher, J. (Oral) CM No.9151/2023 1. Allowed, subject to just exceptions. W.P.(C) 2382/2023 & CM No.9150/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1. Mr Gaurav Gupta accepts notice on behalf of the respondents/revenue. 3. Mr Gupta says that in view of the directions that we intend to pass, no counter-affidavit is required to be filed at this stage. Therefore, with the consent of learned counsel for the parties, the writ petition is taken up for hearing and final disposal at this stage itself. 4. This writ petition is directed against the order dated 27.03.2022 passed under Section 148A(d) and the consequential notice of even date, i.e., 27.03.2022 issued under Section 148 of the Income Tax Act, 1961 [in short, "Act"]. 4.1. To be noted, the impugned order and notice concern Assessment Year (AY) 2018-19. 5. Ms Ekakshra Mahajan Mandhar, who appears on behalf of the petitioner, says that the principal grievance of the petitioner is that the reassessment proceedings have been commenced without the approval of the specified authority, as provided in Section 151 of the Act. 6. It is also Ms Mandhar's contention that several communications have been addressed to the concerned authority for providing copies of the approval. In this behalf, our attention has been drawn by Ms Mandhar to communications dated 20.11.2022, 05.12.2022 and 29.12.2022. [See pages 74, 78 and 88 of the case file]. 7. Ms Mandhar says that once the copy of the approval granted by the specified authority is provided, the petitioner will take recourse to an appropriate remedy. 8. The writ petition is disposed of with a direction to the respondents/revenue to provide a copy of the order granting approval by the specified authority for initiating the reassessment proceedings against the petitioner. 8.1. The document will be furnished to the petitioner within the next two weeks. 9. Till such time the copy of the document is furnished, no precipitate action will be taken against the petitioner. 10. Parties will act, based on a digitally signed copy of the order passed today.