Loans : SLP dismissed against order of High Court that where assessment was sought to be reopened in case of assessee on ground that Assessing Officer had received information from investigation wing that assessee had raised a loan from KG Group, through TTPL and POCPL, which were dubious entities, however, there was no reference to how Assessing Officer had, at that juncture, formed a view that they were dubious entities, Tribunal rightly held that Assessing Officer had proceeded in a mechanical manner, without independent application of mind – Commissioner of Income-tax v. Spirit Global Construction (P.) Ltd. – [2024] 164 taxmann.com 632 (SC)