Sec. 151 of Income-tax Act, 1961— Reassessment— Approval under s. 151 prior to initiation of proceedings under s. 148 is a jurisdictional prerequisite and in the absence of such approval the proceedings would fall to the ground for want of jurisdiction and as such, the assessee is fully entitled to a copy of the order passed under s. 151 and correspondingly, the AO is obliged to handover a copy of the same, as and when the assessee seeks for it — Deepak Gupta vs. Asstt. CIT [2020] 313  CTR 34 (ALL)