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The Hon'ble High Court after examining provisions of section 153D of the Act held, that a plain reading of section 153D of the Act itself makes its abundantly clear that the legislative intent was to obtain "prior approval" by the AO when he is below the rank of a Joint Commissioner, before he passes an assessment order or reassessment order u/s. 153A or 153B of the Act. Such an approval of a Superior Officer cannot be a mechanical exercise. Where the approval is granted mechanically it would vitiate the assessment order itself. The Hon'ble High Court further after considering Manual of Office Procedure issued by the CBDT in February 2003 and the decisions rendered by the Hon'ble Supreme Court of India in the case Sahara India (Firm) vs. CIT, 169 Taxman 328, Rajesh Kumar vs. DCIT, 157 Taxman 168 and the decision of Hon'ble Delhi High Court in the case of Yum Restaurant Asia Pte. Ltd. Vs. DIT, 99 taxmann.com 457 held as under: