JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P1 show cause notice issued to the petitioner, which is a composite notice for multiple assessment years. The challenge is raised mainly on the ground that, such a course of action is not legally sustainable in view of the decisions rendered by a Division Bench of this Court in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobile Accessories [2025 KHC OnLine 149] and Tharayil Medicals (M/s.), Thrissur v. Deputy Commissioner, Thrissur [2025 KHC OnLine 467].

2. After carefully going through the records, I find that, the impugned notice is issued for the assessment years 2020-2021, 2021-2022 and 2022-2023. In view of the principles laid down by this Court in the aforesaid judgments, such a notice is not legally sustainable. In such circumstances, this writ petition is disposed of quashing Ext.P1 and the show cause notices based on which Ext.P1 is issued, by granting liberty to the respondent to issue separate notices