During search and seizure operation conducted upon assessee, Assessing Officer passed an order under section 127 leading to centralization of case of assessee followed by issuance of notice under section 153A.  Pursuant to same, Assessing Officer passed a scrutiny assessment order under section 153A read with section 143(3) making certain additions. On appeal the Tribunal held that  since order of approval under section 153D for relevant assessment year was granted by Addl. Commissioner for 43 cases on a single day without perusing draft assessment orders at all and without an independent application of mind,  assessment order was rightly declared to be illegal by Tribunal. Affirming the order of the Tribunal the Court held that grant of approval under section 153D cannot be merely a ritualistic formality or rubber stamping by authority, rather it must reflect an appropriate application of mind.  (AY. 2015-16)