Section 153D approval must show independent scrutiny; a mechanical, consolidated endorsement can invalidate search assessments.

Approval under section 153D must reflect independent application of mind to the seized material and proposed additions for each assessment year. A consolidated endorsement that merely states the draft orders and records were examined, without year-wise or issue-wise scrutiny, is ambiguous and insufficient in law. Because the approving authority did not demonstrate a meaningful review of the material relied upon by the Assessing Officer, the approval was invalid and the consequent search assessments were quashed.

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Issues: Whether the approval granted under section 153D for the search assessments was mechanical and independent application of mind, and whether the consequential assessments were liable to be quashed.

Analysis: The consolidated approval covered multiple assessment years and merely recorded that the draft orders and records were examined, without indicating a year-wise or issue-wise application of mind to the seized material and additions proposed. The approving authority's endorsement was found to be ambiguous and not reflective of an independent scrutiny of the material relied upon by the Assessing Officer. In the circumstances, the approval was held to be not in accordance with law.

Conclusion: The approval under section 153D was invalid, the assessee's ground was sustained, and the assessments were quashed.

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