Pursuant to a search under section 132, assessments for AYs 2009-10 to 2011-12 were completed under section 153A/143(3) after obtaining approval under section 153D. The Tribunal held the assessments to be invalid on the ground that the approval was granted mechanically without due application of mind, as the Additional Commissioner approved multiple draft assessment orders on the same day without verifying records and even approved additions of opening balances which were erroneous. On appeal, the High Court upheld the Tribunal’s view, holding that approval under section 153D cannot be accorded in a casual or mechanical manner and must reflect due consideration of the material on record. The Tribunal was justified in holding the approval invalid. (AY.  2009-10 to 2011-12).