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    <title>2026 (8) TMI 219 - KERALA HIGH COURT</title>
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    <description>Consolidated show cause notices and consequential orders cannot validly cover distinct financial years where binding High Court decisions require separate proceedings for each assessment year. A composite notice and order spanning financial years 2019-2020 to 2023-2024 were inconsistent with that principle and were quashed. Separate notices may be issued for the relevant assessment years, with the specified period excluded in computing limitation.</description>
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