https://www.taxtmi.com/caselaws?id=22876 Writ interference was considered appropriate against a show-cause notice proposing cancellation of registration under the Income-tax Act where the same grounds had already been examined and decided in earlier appellate proceedings for the relevant years. The Court reasoned that compelling the assessee to reply to the notice and pursue the statutory remedy would serve no useful purpose because the disputed facts had already attained finality. The Court also noted that the absence of strict res judicata in tax matters did not help the revenue when the notice sought to reopen identical issues on the same factual basis, and the notice was held unwarranted and liable to be quashed. en-us Thu, 25 Oct 1990 00:00:00 +0530 Mon, 14 Dec 2009 17:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22876 Writ interference was considered appropriate against a show-cause notice proposing cancellation of registration under the Income-tax Act where the same grounds had already been examined and decided in earlier appellate proceedings for the relevant years. The Court reasoned that compelling the assessee to reply to the notice and pursue the statutory remedy would serve no useful purpose because the disputed facts had already attained finality. The Court also noted that the absence of strict res judicata in tax matters did not help the revenue when the notice sought to reopen identical issues on the same factual basis, and the notice was held unwarranted and liable to be quashed. Case-Laws Income Tax Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22876