Mechanical section 153D approval invalidates jurisdiction where the record shows no application of mind to the material examined.

Approval under section 153D must reflect conscious application of mind to the assessment record and any incriminating material before a valid assessment under section 153C read with section 143(3) can be sustained. The additional jurisdictional ground was admitted because it went to the root of authority, and the approval was found to be common for multiple assessees and years without any indication of record examination. The mechanical nature of the approval did not satisfy the statutory mandate, so the section 153D approval was held invalid and the assessment order was quashed.

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Issues: Whether the assessment made under section 153C read with section 143(3) of the Income-tax Act, 1961 was valid when the approval under section 153D was alleged to have been granted mechanically and without application of mind.

Analysis: The additional ground challenging the approval under section 153D was admitted as it went to the root of jurisdiction. The approval was found to be common for multiple assessees and multiple years, with no indication that the assessment records or incriminating material were examined. The approval requirement under section 153D is mandatory and must reflect conscious application of mind to the relevant record; a mechanical approval does not satisfy the statutory mandate.

Conclusion: The approval under section 153D was held invalid, the jurisdictional challenge succeeded, and the assessment order was quashed.

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