Finality of Tribunal orders bars repeated writ challenges and amounts to abuse of process when the matter is already concluded.

A fresh writ petition was not maintainable where the Tribunal's order had already attained finality through the available statutory reference process and further challenge before the Supreme Court had failed. Repeated miscellaneous applications seeking recall of the same order were rejected, and the court treated the new writ as a third round of litigation over a concluded matter. The petition was therefore held to be misconceived and an abuse of the process of court, and was dismissed.

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Issues: Whether the writ petition challenging the Tribunal's order was maintainable when the underlying Tribunal order had already attained finality and repeated attempts to reopen it had failed.

Analysis: The Tribunal's original order had already been carried through the statutory reference mechanism under section 256(1) and section 256(2) of the Income-tax Act, 1961, and the challenge to that order had also failed before the Supreme Court. The subsequent miscellaneous applications seeking recall of the same order were rejected, and no further effective challenge was pursued. In these circumstances, the attempt to mount yet another writ challenge was treated as a third round of litigation over an issue already concluded.

Conclusion: The writ petition was held to be misconceived and an abuse of the process of court, and was dismissed.

Final Conclusion: The challenge to the Tribunal's order was rejected because the matter had already reached finality and could not be reopened through repeated proceedings.

Ratio Decidendi: Once an order has attained finality through the available statutory remedies and further challenge has failed, a fresh writ petition seeking to reopen the same matter is not maintainable and amounts to an abuse of the process of court.

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