Judicial Corner: Separate SCNs must be issued for each year and consolidated SCN under Sec. 74(10) was invalid (05.06.2025)

Judicial Corner:

Separate SCNs must be issued for each year and consolidated SCN under Sec. 74(10) was invalid {Tharayil Medicals V/s Dy. Comm., Audit Division-IV – {(2025) 29 Centax 395 (Ker.). Kerala High Court}]