https://www.taxtmi.com/caselaws?id=272673 Res judicata bars a company petition only when the earlier proceeding involved the same parties or privies and was heard and finally decided on merits. A consent settlement, a withdrawn petition, or a petition rejected for procedural non-compliance does not satisfy that test, so the maintainability objection failed and the petition was allowed to proceed. A separate objection based on the absence of an affidavit in the statement of objections was also rejected because the available earlier record was sufficient to decide the limited maintainability question, and the defect did not defeat the objection at that stage. en-us Tue, 24 Feb 2004 00:00:00 +0530 Fri, 11 May 2018 11:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272673 Res judicata bars a company petition only when the earlier proceeding involved the same parties or privies and was heard and finally decided on merits. A consent settlement, a withdrawn petition, or a petition rejected for procedural non-compliance does not satisfy that test, so the maintainability objection failed and the petition was allowed to proceed. A separate objection based on the absence of an affidavit in the statement of objections was also rejected because the available earlier record was sufficient to decide the limited maintainability question, and the defect did not defeat the objection at that stage. Case-Laws Companies Law Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272673