2024 (3) TMI 480

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....i Justice Sushrut Arvind Dharmadhikari And Hon'ble Shri Justice Devnarayan Mishra For the Petitioner : Shri Gagan Kumar For the Respondents : Ms. Veena Mandlik ORDER Heard on the question of admission. By way of filing this petition under Section 226 and 227 of the Constitution of India, the petitioner seeks issuance of appropriate writ, order or direction to respondent No.3 to ....

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.... of the same cause of action i.e. recovery of the aforesaid amount from respondent No.3, petitioner had filed WP(C)/1691/2013 before the Guahati High Court. The Division Bench of the Guahati High Court vide order dated 02.04.2013 passed the following order : ''It is submitted that though the respondent No.5 was assessee in default for which the Income Tax Department has sought to ....

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....filed WP(C) No. 1691/2013 which was dismissed as withdrawn, however, while withdrawing the petition, no liberty was sought by the petitioner to again file a writ petition and therefore, relying on the judgement in case of Sarguja Transport Service vs. State Transport Appellate Tribunal, M.P., Gwalior & Ors., (1987) 1 SCC 5, the subsequent petition was dismissed. Thereafter, the petitioner also fil....

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....remedy under the Income Tax Act. 7. Learned counsel for the respondent submits that in view of the aforesaid development, the petitioners are trying to re-agitate the issue before the High Court of MP, Indore Bench by filing a petition when the issue with regard to recovery has been put to rest in earlier two rounds of litigation, therefore, this petition is not maintainable before the Indore B....