https://www.taxtmi.com/caselaws?id=173907 A subsequent claim for interest arising from the same earlier proceeding was not maintainable because the claimant had already pursued related relief to final adjudication without seeking interest at that stage. The later claim was therefore barred by constructive res judicata, and the rule against splitting claims under Order II Rule 2 CPC also precluded a fresh proceeding for a relief that could and ought to have been claimed earlier. The separate claim for interest was rightly rejected. en-us Fri, 16 Aug 1996 00:00:00 +0530 Thu, 24 Sep 2015 15:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173907 A subsequent claim for interest arising from the same earlier proceeding was not maintainable because the claimant had already pursued related relief to final adjudication without seeking interest at that stage. The later claim was therefore barred by constructive res judicata, and the rule against splitting claims under Order II Rule 2 CPC also precluded a fresh proceeding for a relief that could and ought to have been claimed earlier. The separate claim for interest was rightly rejected. Case-Laws Income Tax Fri, 16 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173907