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    <title>2023 (4) TMI 830 - ALLAHABAD HIGH COURT</title>
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    <description>A second writ petition seeking substantially the same reliefs as an earlier petition was held not maintainable where the earlier petition had already been dismissed and no liberty was granted to file afresh. The court also noted concealment and non-disclosure of material facts, including the status of pending proceedings and the circumstances of freezing of accounts, which defeated the petitioner&#039;s claim to discretionary relief under Article 226. On that basis, the petition on the same cause of action was rejected and dismissed with costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=436804</link>
      <description>A second writ petition seeking substantially the same reliefs as an earlier petition was held not maintainable where the earlier petition had already been dismissed and no liberty was granted to file afresh. The court also noted concealment and non-disclosure of material facts, including the status of pending proceedings and the circumstances of freezing of accounts, which defeated the petitioner&#039;s claim to discretionary relief under Article 226. On that basis, the petition on the same cause of action was rejected and dismissed with costs.</description>
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