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2023 (12) TMI 590 - SC ORDERReopening of assessment u/s 147 - non-independent application of mind by AO - information which has been provided to the petitioner under the Right to Information Act relied upon - claim of CSR expenses made by the petitioner - as decided by HC [2023 (6) TMI 286 - GUJARAT HIGH COURT] action of issuance of notice u/s 148 of the Act in the background of present facts as erroneous, reflects no subjective satisfaction nor any application of mind - HELD THAT:- SLP dismissed.
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