Tribunal held, that the Assessing Officer had passed the draft assessment orders on December 30, 2018 and on the same day approval under section 153D was granted by the Additional Commissioner for 67 assessees and final assessment orders were also passed by the Assessing Officer on the same day. The panchnama prepared by the Revenue authorities consisted of 15,800 pages and the replies filed by assessees belonging to the group consisted of about 2000 pages and there were documents belonging to other groups also, approval for which had also been granted along with assessees on the same day through the same approval letter. It was humanly impossible for a person to apply his mind on all cases individually and that too in a single day. Therefore, the approval granted by the Additional Commissioner under section 153D was mechanical in nature and without proper application of mind, illegal and non est and consequential assessments made on the basis thereof were also illegal and deserved to be annulled. (AY.2007-08 to 2013-14)