Held that the Assessing Officer had not identified the bank account in which the money was received nor point out from the books whether the money was received as share capital or share application or unsecured loans or under any other head. The assessee had consistently been pleading before the Assessing Officer that it had not received any money from two concerns managed and controlled by DS. Thus, it was abundantly clear that there had been complete non-application of mind by the Assessing Officer and he had not recorded his own satisfaction but acted on the borrowed satisfaction recorded by the Investigation Wing at Kolkata. Therefore, the reasons having been recorded on wrong facts, borrowed satisfaction and without application of mind, the reopening of the assessment is  not sustainable.(AY.2011-12 to 2013-14, 2015-16)