Tribunal held that a separate approval of the draft assessment order under S. 153D for each year is to be obtained; a single approval granted by the Addl. CIT for all six assessment years is bad in law. The AO sent only a proposal to the Addl. CIT, which was not accompanied by any assessment folder, seized material or any other related documents, the approval was granted in a mechanical manner without application of mind by the Addl. CIT and, therefore, the same is not sustainable in the eyes of the law. (AY. 2009-10 to 2014-15)