1998 (2) TMI 120

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....the Income-tax Act, 1961, in respect of the assessment years 1986-87 to 1990-91, copies whereof are contained in annexures "7-A" to "7-E" filed with the writ petition. The notices were issued as far back as on March 11, 1996. The issuance of these notices was impugned before this court by the petitioner in Writ Petition No. 435 of 1996, which was dismissed by a Division Bench of this court by an o....

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.... were urged in the earlier writ petition though put in different form. We have considered the submissions urged before us on behalf of the petitioner. In our opinion, the petitioner is not entitled in law to institute a second writ petition on the same grounds on which the impugned notices were earlier assailed before this court. If the petitioner felt aggrieved by the decision rendered in the ....