The concepts developed using Upanishadic insight regarding human consciousness, mind and mental processes and their applications in information acquisition and transmission by, through and in human body will be used to model human cognitive processes. A sequential reversible process by the stepwise transformation of (i) infrasonic form of energy and transformation of information already stored in (ii) biochemical form within as memory, and retrieved as inner mental world into (iii) electrochemical and then into (iv) mechanical form while communicating and the reverse of it as the (i) input stimuli from outside world as light, sound, chemical, mechanical and heat forms, into (ii) electrochemical, (iii) biochemical and finally into (iv) infra sonic form while acquiring and understanding processes is put forward and discussed. Comparisons will be made between energy transformations in electronics communication processes and these psychic energy transformations that give rise to cognitive processes. This comparison gives an insight and theory of origin, structure, function and cessation of human mental functions. A comparative diagram that describes application of infrasonic energy transformations associated with bionics as biochemical, electrochemical and mechanical forms will be given.