Assessment order void as approval u/s. 153D granted in mechanical manner without application of mind

Sushen Mohan Gupta Vs ACIT (ITAT Delhi) ITAT Delhi held that granting of mandatory approval under section 153D of the Income Tax Act by Additional Commissioner of Income Tax in a mechanical manner and without due application of mind is an empty ritual. Thus, order held void-abinitio for want of valid approval u/s. 153D. Facts- Vide the present appeal, the appellant has mainly contested that AO has erred in assessing the total income of the appellant at Rs. 37,52,09,710/- as against the returned income of Rs. 29,11,950/- thereby making addition of Rs. 37,22,97,760/- to the returned income of t...