Allowing the appeal the Tribunal held  that the approval given was in a mechanical manner by the Additional Commissioner to the draft assessment orders passed by the Assessing Officer. The Assessing Officer had passed the draft assessment order on March 30, 2015 in accordance with the order sheet entry which indicated that the Assessing Officer was available in her office at Dehradun. The office of the Additional Commissioner was situated at Meerut about 250 kms. from Dehradun. There was no separate movement register for the purpose of seeking approval of draft order by the Assessing Officer from the Joint Commissioner or Additional Commissioner. There was no other record to suggest that the files containing the draft orders were moved from the office of the Assessing Officer at Dehradun to the office of the Additional Commissioner at Meerut who went through them and gave approval with certain amendments. It was impossible on the part of the Additional Commissioner to have gone through the orders in about more than 100 cases on the very same day and given approval. Even if such approval had been given, it could be said that it was nothing but a technical formality without application of mind. The assessments completed did not stand in the eyes of law and, therefore, were to be treated as null and void. There was no proper approval given under section 153D as a result of which the assessment orders passed by the Assessing Officer were not in accordance with law.(AY. 2008-09 to 2013-14)