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    <title>2026 (7) TMI 1244 - BOMBAY HIGH COURT</title>
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    <description>Revival of a writ petition was warranted because its earlier disposal addressed only limitation, while the separately raised challenge to disallowance of depreciation on goodwill remained unadjudicated. Requiring a fresh petition for grounds already pleaded was avoided. Pending consideration of those grounds, further proceedings under the reassessment notice were stayed without prejudice to objections on maintainability and the availability of an appellate remedy. The interim application was allowed, and the writ petition was restored for admission.</description>
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      <description>Revival of a writ petition was warranted because its earlier disposal addressed only limitation, while the separately raised challenge to disallowance of depreciation on goodwill remained unadjudicated. Requiring a fresh petition for grounds already pleaded was avoided. Pending consideration of those grounds, further proceedings under the reassessment notice were stayed without prejudice to objections on maintainability and the availability of an appellate remedy. The interim application was allowed, and the writ petition was restored for admission.</description>
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