2026 (7) TMI 908

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....KUMARAN, SRI. P.J. ANILKUMAR (A-1768), SHRI. LIJO VARGHESE FOR THE RESPONDENTS: SHRI. GIREESH G, SR. GOVERNMENT PLEADER JUDGMENT This writ petition is submitted by the petitioner challenging Exts.P7 to P11 Orders-in-Original passed by the assessing authority during the period from 31.12.2025 to 01.01.2026. One of the crucial challenge that is raised against the impugned assessment orders ....

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....is Court in Lakshmi Mobiles Accessories (supra) and Tharayil Medicals (supra) are concerned, the same addressed the prejudice that are likely to cause to the assessee when the proceedings of assessment for various assessment years are clubbed together and a common order is passed. In this case, the aforesaid principles cannot be made applicable, as the assessing authority has issued separate notic....