2026 (7) TMI 1752

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....T.C.D. SEKHAR Counsel for the Petitioner : Sree Rama Krishna Kumar Potturi Counsel for the Respondent(S) : None ORDER PER NJS, J: Heard Mr. Dantu Srinivas, learned arguing counsel appearing on behalf of the petitioner. Also heard Ms. Santhi Chandra, learned Senior Standing Counsel representing respondent Nos.1 and 2. 2. With the consent of learned counsel on both sides, writ peti....

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....g an opportunity of cross-examination of the witnesses examined on behalf of the department, as such impugned order is liable to be set aside on the ground of violation of principles of natural justice. Assessment period in respect of November-2018 was expired on 31.12.2024, that after expiry of five years of statutory limit, the impugned order was passed on 09.12.2025. He also contends that since....

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....submissions made and perused material on record. 7. Though several contentions were raised in the writ petition, this Court feels it not necessary to examine the same in detail. Suffice to state that impugned order is liable to be set aside on the ground that the same is a composite order covering the tax periods November, 2018 to September, 2019. 8. In W.P No.11028 of 2025 & batch, a co-ord....

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....would get impacted if a common order is permitted to be issued in relation to more than one assessment / financial year. 18. In the circumstances, we are of the opinion that a single show cause notice or a single composite assessment order cannot be passed in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual r....