Validity of reopening of assessment on non-searched person: notice lacked application of mind and challenge sustained

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....Validity of reopening of assessment on a non-searched person is examined, focusing on third-party reopening and the mandatory requirement of application of mind. The notice treating the assessee both as searched and non-searched is held to be cursory and devoid of application of mind, and the assessment references an unrelated search without establishing linkage to the search relied upon in the notice. The defective notice and consequent assessment are therefore regarded as resulting from casual drafting, and the challenge to the reopening on that ground is sustained.....