Audit.[Rule 46]

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..... n assessment already concluded under this Act may be reopened. Explanation : A notice may be served notwithstanding the fact that the person may already have been assessed under sections 31, 32 or 33 of this Act. (2) A notice served under sub-section (1) of this section may require the person on whom it is served, to appear on a date and place specified therein, which may be at .....

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..... (a) confirm the assessment under review; or (b) serve a notice of the assessment or re-assessment of the amount of tax, interest and penalty if any pursuant to sections 32 and 33 of this Act. (5) Any assessment pursuant to an audit of the person's business affairs shall be without prejudice to prosecution for any offence under this Act. - - statute, statutory provisions le .....

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