Dismissing the writ petition the Court held that having regard to the materials on record, it could not be said that there was total non-application of mind on the part of the Assessing Officer while recording the reasons for reopening of the assessment. It also could not be said that his conclusion was merely based on the observations and information received from the Investigation Wing as the Assessing Officer could be said to have applied his mind to the same. The notice of reassessment was valid.( AY. 2012-13)