High Court asked CBDT to formulate a scheme to train its officers how to apply their mind while recording reasons
Bombay High Court on non application of mind by AO while recording reasons as well as by PCIT while granting approval. Passes severe strictures against AO who recorded reasons for reopening, JCIT who recommended for approval and PCIT who granted approval .
High Court asked CBDT to formulate a scheme to train its officers how to apply their mind while recording reasons.