2014 (4) TMI 1304

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.... counsel. For the Respondents : Mr. S Sarma, learned Standing Counsel, Income Tax. ORDER A.M. SAPRE, C.J. 1. Heard Mr. GN Sahewalla, learned Senior counsel assisted by Mr. A Chetia, learned counsel for the petitioner. and Mr. S Sarma, learned Standing Counsel, Income Tax for the respondents. 2. By filing this writ petition under Article 226/227 of the Constitution of India, the petitioner se....

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....petitioner has no connection with respondent No.5 and dues of the petitioner from Respondent No.4 cannot be proceeded against for default of respondent No.5. Issue notice to respondent No.4. Dasti service is also permitted. List again on 24.04.2013, as prayed." 5. An affidavit has been filed on behalf of respondent No.4 stating that the petitioner and respondent No. 5 are inter connecte....

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....ioner withdraws a petition filed by him in the High Court under Article 226/227 without permission to institute a fresh petition, the remedy under Article 226/227 should be deemed to have been abandoned by the petitioner in respect of the cause of action relied on in the writ petition and it would not be open to him to file a fresh petition in the High Court under the same article, though other re....

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....ot maintainable before it in respect of the same subject-matter since the earlier writ petition had been withdrawn without permission to file a fresh petition. Even on merits there was no ground to reverse the decision of the High Court.   11. In the light of the aforesaid law laid down by the Hon'ble Supreme Court , which has full application to the fact of this case, the present writ petit....