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<h1>Dismissal of Second Writ Petition for Income Tax Notices</h1> The writ petition challenging income tax notices for assessment years 1986-91 was dismissed as the petitioner had previously filed a similar petition that ... Adequate Consideration, Fixed Deposit, Household Expenses, Interest Income, Protective Assessment The writ petition was filed against notices under section 148 of the Income-tax Act for assessment years 1986-87 to 1990-91. A previous petition on the same grounds was dismissed by the court. The petitioner cannot file a second petition on the same grounds and should approach a higher court if aggrieved. The writ petition was dismissed without considering the merits of the case.