Notice issued within few hours of information would not mean non-application of mind

Chhagan Chandrakant Bhujbal Vs ITO (Bombay High Court)

Power vested in the commissioner under Section 151 of the Act to grant or not to grant approval to the Assessing Officer to re-open an assessment is coupled with duty and the commissioner is duty bound to apply his mind to the proposal put up to him for the approval in the light of the material relied upon by the Assessing Officer and such power cannot be exercised casually, in a routine and perfunctory manner. The court held in the facts and circumstances of that case t

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