Mere stamping 'approved' on AO's reassessment report by CIT couldn't be deemed as his sanction under

IT: Where Assessing Officer reopened assessment of assessee after four years and Commissioner had simply affixed 'approved' at bottom of report prepared by Assessing Officer and accorded sanction under section 151(1), Commissioner had not accorded sanction after applying mind and, therefore, reassessment proceedings were bad in law