Mechanical Approval to Assessment order by Addl CIT u/s 153D is bad in law

1. It is amply clear that in the case in hand the ACIT observed that the mechanical approval had to be accorded as there is hardly any time left for any discussion or consideration much less meaningful discussion including the fact that absolutely no time available for any further inquiry or investigation because of the fact that limitation for passing and service of order in the cases is expired today itself i.e. 31.03.2014 on which approval was given and we also note that on the very same day assessment order was passed. Above observation clearly shows that there was no time for the ACIT to ...