Held that  the assessment in the assessment year 2009-10 in pursuance of invalid approval accorded under section 153D was invalid and liable to be quashed and the order applied mutatis mutandis to the assessment year 2010-11 in the Revenue’s appeal. The jurisdiction in these cases was not valid and the adjudication of the Revenue’s appeals was of academic interest. Appeal of Revenue is dismissed. (AY.2009-10, 2010-11)