Held  that the legislative intent of section 153D, inserted by the Finance Act, 2007 with effect from June 1, 2007, was that the order of assessment or reassessment of search cases should be passed only with the prior approval of the superior authority. However, the Joint Commissioner had granted approval in a hasty manner, without even going through the records. The entire exercise of seeking and granting of approval was completed in a single day, making it apparent that the Joint Commissioner did not have adequate time to apply his mind to the seized material, which formed the basis for the draft assessment order passed by the Assessing Officer. The Department could not demonstrate, by cogent evidence, that the Joint Commissioner had adequate time with him so as to grant approval after duly examining the material prior to approving the assessment order. the Central Board of Direct Taxes Circular No. 3 of 2008, dated March 12, 2008 (2008) 299 ITR 8 (St), made it evident that the Legislature made it compulsory that the assessments of search cases should be made with the prior approval of the superior authority. (AY. 2015-16, 2017-18)