2026 (4) TMI 1050

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....<br>Honourable Sri Justice R Raghunandan Rao And Honourable Sri Justice T.C.D. Sekhar Counsel For The Petitioner : V Y Prabhuvu Counsel For The Respondent(S) : GP For Commercial Tax ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri K. Rajasekhar, learned counsel appearing for Sri V.Y. Prabhuvu, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing Co....

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....than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached. 5. The petitioner has raised various grounds of challenge. However, the petitioner is pressing the primary ground of the order of assessment being a composite order of assessment. In that v....