Year-wise assessment required; composite order for multiple assessment years was held impermissible and set aside.

Lack of proof of service of the assessment order meant the writ petition was not barred by delay. The Court also held that a composite assessment order covering three separate assessment years was impermissible, because distinct years must be assessed year-wise. The impugned order was therefore set aside, and separate assessment orders were directed for each year on fresh consideration, with the intervening period excluded for limitation purposes.

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Issues: (i) Whether the writ petition suffered from delay for want of service of the assessment order; (ii) Whether a composite assessment order covering multiple assessment years was sustainable.

Issue (i): Whether the writ petition suffered from delay for want of service of the assessment order.

Analysis: The material placed before the Court did not establish service of the assessment order on the petitioner. The returned covers indicated non-availability or refusal, and there was no proof of effective service on the petitioner after cancellation of registration and closure of business.

Conclusion: The objection based on delay was not accepted.

Issue (ii): Whether a composite assessment order covering multiple assessment years was sustainable.

Analysis: The impugned assessment order covered three separate assessment years in one composite order. Such clubbing of distinct assessment years in a single order was held to be impermissible, and the assessment had to be made year-wise.

Conclusion: The composite assessment order was unsustainable and was set aside, with a direction to pass separate orders for each assessment year.

Final Conclusion: The writ petition succeeded, the assessment order was annulled, and the matter was sent back for fresh year-wise adjudication with exclusion of the intervening period for limitation purposes.

Ratio Decidendi: An assessment order covering multiple assessment years in a single composite order is impermissible and must be set aside, with fresh consideration required for each year separately.

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