Reopening invalid if AO records satisfaction in mechanical manner & without application of mind

Brief of the case:

While the CIT may have proceeded on the basis that the reopening of the assessment was valid, this does not satisfy the requirement of law that prior to the reopening of the assessment, the AO has to, applying his mind to the materials, conclude

Please become a Premium member. If you are already a Premium member, login here to access the full content.