Tribunal observed that approval granted by the Department is neither an executory nor administrative function, as the same gives rise to a civil consequence of assessment being framed against the assessee. Tribunal held that what is mandatorily required is independent application of mind by the Addl. CIT while granting approval under S. 153D for each separate case after thoroughly and judiciously examining the draft order as well as other relevant documents based on which the assessment is completed; approval must ex facie disclose that the approving/sanctioning authority has considered the evidence and other material placed before it; no such evidence is adduced and the approvals appear to be mere templates; approvals so granted are violative of mandate of s. 153D and, therefore, the assessments made under S. 153A are invalid and bad in law in the absence of valid and proper approval under S. 153D.(AY. 2016-17 to 2020-21)