Tribunal held that the Addl. CIT, had not applied his mind while providing approval under section 153D. Further, the Addl. CIT in the approval had not recorded satisfaction. Addl. CIT merely approved the letter approval which merely stated that “Necessary statutory approval u/s 153D is given to pass the above assessment order as such. Assessment record in this case is returned herewith…”which clearly proves that the Addl. CIT had routinely given approval to the AO to pass the order based on contents mentioned in the draft assessment order without any application of mind and seized materials were not looked at because that was not available before him at the time of granting of approval to the draft assessment order and other enquiry and examination was never carried out.  Hence, assessment under section 153A was bad in law. (AY. 2016-17)