The Joint Commissioner granted approval under section 153D to draft assessment orders for several assessment years on the very next day after receipt of the proposal from the Assessing Officer through a single common approval. The Tribunal held that approval under section 153D is a mandatory quasi-judicial function requiring independent examination of the seized material, enquiries made by the Assessing Officer, replies of the assessee and the conclusions reached in the draft assessment order. A mechanical approval granted without due application of mind defeats the legislative safeguard envisaged under section 153D. Since the approval was granted mechanically for all assessment years together without independent consideration, the approval was invalid, and the consequential assessments framed under section 153A were held to be bad in law. (AY. 2008-09 to 2014-15.)