9911796707
TMI Blog2008 (12) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner is one which compels him to act beyond the provisions of the Act. Submission of Sri Sarangan, learned Senior Counsel, that mere change of opinion on the part of any competent authority cannot be a ground for proceeding under section 39 is also not required to be examined as the petitioner was not issued any notice under section 39 of the Act, but the present enquiry appears to be for the satisfaction of the prescribed authority whether the assessment already concluded warrants reassessment or otherwise. It is open to the petitioner to pursue other remedies as and when required and as available in law. Otherwise this writ petition is dismissed. - Writ Petition Nos. 16211,16212,16213 of 2008 - - - Dated:- 16-12-2008 - SHYLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second respondent seeking to assume jurisdiction under the Act, to reassess, is an act lacking in jurisdiction; that the second respondent being an official inferior in rank to the first respondent, cannot be allowed to act in a manner prejudicial to the petitioner; that the second respondent is starting a roving enquiry into the assessments that had been concluded and assessed by the first respondent and therefore the impugned notices are without jurisdiction and are required to be quashed. Learned counsel in this context has drawn my attention to the provisions of section 39 of the Act providing for reassessment to tax any escaped turnover. While an examination of the impugned communications only shows that the proceeding if at al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the very first communication at annexure U dated September 17, 2008, having recited that the Commissioner is conferring the power on the second respondent for the purpose of section 39 of the Act unless this position is sought to be disputed, it cannot be disputed that the second respondent is also the prescribed authority . The argument of the learned Senior Counsel for the petitioner, that the first respondent had already been authorised as prescribed authority for the purpose of section 39 of the Act and therefore there is no question of Commissioner authorising any other officer more so an officer lower in rank for the purpose, cannot be accepted. While neither section 39 nor section 2(24) prescribes such limitation, the fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing satisfied on a perusal of the books of account to be placed before the authority and under such circumstances there may not be any need to invoke the power for reopening under section 39 of the Act. Such being the position I do not find any reason to interfere with the impugned notices. It is open to the petitioner to make available the records or books of account or the requirements as intimated to the petitioner under the provisions of the Act by the prescribed authority or the competent authority unless the requirement of the petitioner is one which compels him to act beyond the provisions of the Act. Submission of Sri Sarangan, learned Senior Counsel, that mere change of opinion on the part of any competent authority cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
