The Assessing Officer forwarded only the draft assessment orders while seeking approval under section 153D. The competent authority granted a composite approval for assessment years 2014-15 to 2020-21 by issuing a single approval with check marks against each year, without referring to the appraisal report, seized material or assessment records. The Tribunal held that the approval was granted mechanically without any independent scrutiny or reasoning and merely on the basis of the draft assessment orders. As the mandatory requirement of application of mind under section 153D was not satisfied, the approval and the consequential assessments were held to be invalid. (AY. 2014-15 to 2020-21).