https://www.taxtmi.com/caselaws?id=434729 A fresh appeal against the same order was not maintainable after an earlier appeal on that order had been withdrawn and the dispute had attained finality. The Tribunal applied the principles of res judicata, constructive res judicata, and finality of litigation to hold that issues already raised, or which ought to have been raised earlier, could not be re-agitated in repetitive proceedings. The present appeal was therefore treated as an abuse of process and rejected in limine, leaving the assessment dispute unopened. en-us Wed, 01 Mar 2023 00:00:00 +0530 Fri, 03 Mar 2023 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434729 A fresh appeal against the same order was not maintainable after an earlier appeal on that order had been withdrawn and the dispute had attained finality. The Tribunal applied the principles of res judicata, constructive res judicata, and finality of litigation to hold that issues already raised, or which ought to have been raised earlier, could not be re-agitated in repetitive proceedings. The present appeal was therefore treated as an abuse of process and rejected in limine, leaving the assessment dispute unopened. Case-Laws Income Tax Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434729