https://www.taxtmi.com/caselaws?id=11195 A subsequent writ petition could not revive challenges to a search and seizure action or block assessment proceedings under Chapter XIV-B where an earlier writ petition on the same cause of action had been disposed of without adjudication on merits and without liberty to re-agitate the same contentions. The Court applied the principle that objections given up, not pressed, or abandoned in earlier proceedings cannot be reopened in a fresh petition. As no liberty had been granted and the prior order left the merits untouched, the later challenge was not entertainable. The revisional orders and block assessment proceedings were therefore upheld, and the writ petitions were rejected. en-us Fri, 23 Jan 2004 00:00:00 +0530 Sat, 01 Aug 2009 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11195 A subsequent writ petition could not revive challenges to a search and seizure action or block assessment proceedings under Chapter XIV-B where an earlier writ petition on the same cause of action had been disposed of without adjudication on merits and without liberty to re-agitate the same contentions. The Court applied the principle that objections given up, not pressed, or abandoned in earlier proceedings cannot be reopened in a fresh petition. As no liberty had been granted and the prior order left the merits untouched, the later challenge was not entertainable. The revisional orders and block assessment proceedings were therefore upheld, and the writ petitions were rejected. Case-Laws Income Tax Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11195