The assessee challenged the validity of the assessment on the ground that the approval granted under section 153D was mechanical. The Tribunal held that the approval letter did not indicate that the Additional Commissioner had examined the draft assessment orders, seized material or assessment records. A single omnibus approval was granted for seven assessment years without any independent application of mind. Since the statutory approval contemplated under section 153D is required to be year-specific and based on due application of mind, the mechanical approval vitiated the assessment. (AY. 2018-19).