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    <title>2021 (1) TMI 1300 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Writ petitions challenging show cause notices for the assessment years 2008 and 2010 were allowed because the material facts and issues were identical to those decided earlier by a coordinate Bench. The Court applied the prior decision to the petitioners&#039; case and granted relief on the same terms, with the impugned action not surviving in view of the earlier identical adjudication.</description>
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      <description>Writ petitions challenging show cause notices for the assessment years 2008 and 2010 were allowed because the material facts and issues were identical to those decided earlier by a coordinate Bench. The Court applied the prior decision to the petitioners&#039; case and granted relief on the same terms, with the impugned action not surviving in view of the earlier identical adjudication.</description>
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