Allowing the appeal, Tribunal held, that the Assessing Officer had sought approval from the Joint Commissioner before passing the assessment order. On perusal of the approval, it was found that the Joint Commissioner, without looking into the complex facts of the search, had given approval, only on the basis of presumption that the Assessing Officer after giving proper opportunity to the assessee had thoroughly verified the seized material and proposed the addition. The Commissioner (Appeals) also had overlooked this technical error in the assessment order. Further, it was not clarified whether or not the assessment record had been seen by the Joint Commissioner. Therefore, the approval granted by the Joint Commissioner was merely a technical approval to complete the formality and without application of mind. The orders of the authorities below were liable to be quashed.(AY.2013-14)