ITAT says mechanical approval invalidates assessment

Can an assessment following a search survive where the mandatory Section 153D approval was granted mechanically? Delhi ITAT says no. 

In Nussli Switzerland, the Assessing Officer’s order referred to an approval dated 30 May 2014, although the actual approval was dated 14 March 2014. 

More importantly, the approval did not indicate any consideration of the seized material or appraisal report and even referred to incorrect statutory provisions. 

The Tribunal held that the approval suffered from complete non-application of mind and quashed both the approval and the assessment.