Identical facts and issues justify following an earlier coordinate Bench decision and granting relief on the same terms.

Writ petitions challenging show cause notices for the assessment years 2008 and 2010 were allowed because the material facts and issues were identical to those decided earlier by a coordinate Bench. The Court applied the prior decision to the petitioners' case and granted relief on the same terms, with the impugned action not surviving in view of the earlier identical adjudication.

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Issues: Whether the writ petitions challenging show cause notices for the years 2008 and 2010 were liable to be allowed on the basis of the earlier coordinate Bench decision in an identical matter.

Analysis: The petitions were based on show cause notices relating to the years 2008 and 2010. The Court noted that the facts and issues were identical to those considered in the earlier coordinate Bench decision, and that the said decision covered the petitioners' case.

Conclusion: The writ petitions were allowed in the same terms as the earlier coordinate Bench decision, in favour of the petitioners.

Final Conclusion: The impugned action did not survive in view of the earlier identical adjudication, and the petitions succeeded.

Ratio Decidendi: Where the material facts and issues are identical, the Court may follow the earlier coordinate Bench decision and grant relief on the same terms.

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