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    <title>2004 (10) TMI 577 - Supreme Court</title>
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    <description>A second complaint on the same facts is not automatically barred merely because an earlier complaint was dismissed. It may be entertained only in exceptional circumstances, including an incomplete record, misunderstanding of the complaint&#039;s nature, manifest error, manifest miscarriage of justice, or genuinely new facts that could not, despite reasonable diligence, have been placed earlier. The principle of finality requires caution, and repeated complaints cannot be used as a routine device to reopen matters already concluded. The operative rule is that maintainability exists only on a strict showing of exceptional grounds, not as a matter of course.</description>
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      <title>2004 (10) TMI 577 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=169757</link>
      <description>A second complaint on the same facts is not automatically barred merely because an earlier complaint was dismissed. It may be entertained only in exceptional circumstances, including an incomplete record, misunderstanding of the complaint&#039;s nature, manifest error, manifest miscarriage of justice, or genuinely new facts that could not, despite reasonable diligence, have been placed earlier. The principle of finality requires caution, and repeated complaints cannot be used as a routine device to reopen matters already concluded. The operative rule is that maintainability exists only on a strict showing of exceptional grounds, not as a matter of course.</description>
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