2026 (5) TMI 912

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....ABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : K Adi Siva Vara Prasad Counsel for the Respondent(S) : Santhi Chandra PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri K.A.S.V. Prasad, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents. 2. The petitioner is a ....

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.... 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 view of the matter, the present Writ Petition is being disposed o....