Sec. 132, 153A and 153D of Income-tax Act, 1961— Search & Seizure — No order of assessment or reassessment shall be passed by an AO below the rank of Jt. CIT in respect of each assessment year referred to in cl. (b) of s. 153A or the assessment year referred to in cl. (b) of sub s. (1) of s. 153B, except with the prior approval of the Jt. CIT and in the case of assessee no prior approval under s. 153D by Jt. CIT/Addl. CIT before passing the impugned assessment order have been obtained, therefore, AO was not competent to pass the assessment order under s. 153A and the assumption of jurisdiction of the Dy. CIT, CC, Ghaziabad to pass the impugned appellate (sic-assessment) order is thus vitiated and entire assessment order under s. 153A is null and void and is liable to be quashed —AJAY SHARMA Vs. DEPUTY CIT  [2020] 204 TTJ 281 (ITAT-DELHI)