Second writ on the same reassessment notice grounds was not maintainable; earlier rejection had to be challenged in higher court.

A second writ petition challenging reassessment notices under section 148 on the same grounds as an earlier petition was held not maintainable. The Court applied the rule that a party cannot reopen issues already decided by the same Court in a fresh writ petition; any challenge to that earlier decision lay before the higher court. The grievance regarding assessment of interest on enhanced compensation was left open to be raised before the statutory authority if an assessment order was passed. The petition was dismissed without examination of the merits, and the notices remained undisturbed.

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Issues: Whether a second writ petition challenging notices under section 148 of the Income-tax Act, 1961, on the same grounds as an earlier writ petition was maintainable.

Analysis: The notices under section 148 had already been challenged in an earlier writ petition, in which the same objections to validity of the notices and non-supply of reasons were rejected. The present petition was founded on the same grounds in a different form. The Court held that a party cannot institute a second writ petition on issues already decided by the same Court and that any challenge to the earlier decision lay before the higher court. The Court also noted that the grievance regarding assessment of interest on enhanced compensation could be urged before the statutory authority if an assessment order was passed.

Conclusion: The second writ petition was not maintainable and was dismissed without entering into the merits.

Final Conclusion: The challenge to the reassessment notices failed on maintainability, and the notices were left undisturbed.

Ratio Decidendi: A second writ petition on the same grounds against notices already upheld or rejected in an earlier writ petition is not maintainable before the same Court; the proper course is to pursue the remedy before the higher court.

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