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2017 (8) TMI 1067 - HC - Income TaxMaintainability of second writ petition - abuse of this Court's jurisdiction - Levy of penalty - allegation of suppressing residential status to evade tax - earlier writ petition was withdrawn, when the same was taken up without seeking any liberty to file a fresh petition on the same cause of action. - Held that:- we would be failing in our duty if we do not apply Sarguja Transport's principle [1986 (11) TMI 377 - SUPREME COURT] to the present facts and circumstances. We have clearly noted the observations of this Court and which point towards an abuse of this Court's jurisdiction. The Court was persuaded to go on with the matter despite the objection raised by the respondents about the status of the petitioner. The petitioner despite noticing this position insisted on arguing the writ petition and argued it. After a preliminary hearing, on finding that it is not possible to get over the objection raised and the allegation of suppression of a material fact, the petitioner withdrew the writ petition, but without seeking any liberty to file a fresh petition on the same cause of action. We would be acting contrary to judicial discipline, if we entertain a second writ petition on the same cause of action but with a marginal improvement, as pointed out. We uphold the preliminary objection of the learned Additional Solicitor General and dismiss these writ petitions.
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