In the instant case approval u/s 153D granted prior to completion of the assessment proceedings was granted mechanically to meet the requirements of law, in spite of the fact that some defects and discrepancies were found in draft Assessment Order. The said draft order was  passed with observations that the AO will pass the assessment order only after making verification, necessary inquiries and  investigations in the light of suggestions made. The AO after issuing the notice u/s 142(1) of the Act, immediately, after one day passed the assessment Order.  On Appeal, the Tribunal held that the final Assessment order passed, which is  not in accordance with the law, and without due approval as per mandate of S.153D, is void and bad in law.  (AY.2011-12 & 2012-13)