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2008 (12) TMI 699 - KARNATAKA HIGH COURTWhether non-competent authority is delving into the affairs of the petitioner in respect of the concluded assessment for the years April 2005-March 2006, April 2006-March 2007, April 2007-March 2008, by virtually holding a roving enquiry into the concluded assessment Held that:- No 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 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.
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