https://www.taxtmi.com/caselaws?id=17325 A second writ petition challenging reassessment notices under section 148 on the same grounds as an earlier petition was held not maintainable. The Court applied the rule that a party cannot reopen issues already decided by the same Court in a fresh writ petition; any challenge to that earlier decision lay before the higher court. The grievance regarding assessment of interest on enhanced compensation was left open to be raised before the statutory authority if an assessment order was passed. The petition was dismissed without examination of the merits, and the notices remained undisturbed. en-us Thu, 12 Feb 1998 00:00:00 +0530 Mon, 21 Sep 2009 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17325 A second writ petition challenging reassessment notices under section 148 on the same grounds as an earlier petition was held not maintainable. The Court applied the rule that a party cannot reopen issues already decided by the same Court in a fresh writ petition; any challenge to that earlier decision lay before the higher court. The grievance regarding assessment of interest on enhanced compensation was left open to be raised before the statutory authority if an assessment order was passed. The petition was dismissed without examination of the merits, and the notices remained undisturbed. Case-Laws Income Tax Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17325