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2014 (4) TMI 1304 - HC - Income TaxWrit petition filled seeking to challenge the notice issued by ACIT - Admittedly, on the same cause of action writ petitioner had earlier filed one writ petition and the same was dismissed by the Division Bench as withdrawn on the request of writ petitioner - HELD THAT:- The applicability of the principle of Rule 1 of Order XXIII CPC to writ petitions under Article 226/227 is thus not on the ground of res judicata but on ground of public policy. It would also discourage the litigant from indulging in bench-hunting tactics. In any event there is no justifiable reason in such a case to permit a petitioner to invoke the extraordinary jurisdiction of the High Court under Article 226 once again. In the instant case, the High Court was right in holding that a fresh writ petition was not maintainable before it in respect of the same subject-matter since the earlier writ petition had been withdrawn without permission to file a fresh petition.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. Present writ petition is not entertainable because it was not disputed by the learned counsel for the petitioner that the cause of action which was the subject matter of the earlier writ petition and the one involved in the present writ petition is identical an d secondly, no liberty was taken to file second petition. That being so, this writ petition deserves to be dismissed in limini in the light of the law laid down by the Hon’ble Supreme Court in the case of Sarguja [1986 (11) TMI 377 - SUPREME COURT]
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