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    <title>2026 (6) TMI 1346 - ANDHRA PRADESH HIGH COURT</title>
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    <description>A common show cause notice covering multiple taxation periods was unsustainable because each taxation period or financial year requires a separate initiation for assessment of tax and related liabilities. Following its earlier view, the HC held that different periods cannot be clubbed into one notice, and the impugned common notice was set aside.</description>
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      <description>A common show cause notice covering multiple taxation periods was unsustainable because each taxation period or financial year requires a separate initiation for assessment of tax and related liabilities. Following its earlier view, the HC held that different periods cannot be clubbed into one notice, and the impugned common notice was set aside.</description>
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