https://www.taxtmi.com/highlights?id=96983 Issue estoppel applies in criminal proceedings where an earlier adjudication has distinctly raised or found the same issue, and parties are precluded from advancing legally inconsistent allegations; the court applied this principle to dismiss as barred a later complaint founded on the same letters and facts as an earlier complaint that was finally decided on merits as non-maintainable under company law. The earlier dismissal on merits operated as an estoppel against relitigation, and the subsequent complaint and related orders were quashed with the petition disposed of. en-us Wed, 18 Feb 2026 10:26:29 +0530 Wed, 18 Feb 2026 10:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96983 Issue estoppel applies in criminal proceedings where an earlier adjudication has distinctly raised or found the same issue, and parties are precluded from advancing legally inconsistent allegations; the court applied this principle to dismiss as barred a later complaint founded on the same letters and facts as an earlier complaint that was finally decided on merits as non-maintainable under company law. The earlier dismissal on merits operated as an estoppel against relitigation, and the subsequent complaint and related orders were quashed with the petition disposed of. Highlights Companies Law Wed, 18 Feb 2026 10:26:29 +0530 https://www.taxtmi.com/highlights?id=96983