TMI Blog2023 (3) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appellant is clearly against the principles of Res Judicata as well as principles of Constructive Res Judicata and principles analogous thereto Res Judicata is common to all civilized system of jurisprudence to the extent that a judgment after a proper trial by a Court of competent jurisdiction should be regarded as final and conclusive determination of the questions litigated and should forever set the controversy at rest. any proceeding which has been initiated in breach of the principle of Res Judicata is prima-facie a proceeding which has been initiated in abuse of the process of Court. the principles of Constructive Res Judicata, as explained in explanation IV to Section 11 of the CPC, are also applicable to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee in filing the present appeal. The brief background of the case is as under :- The assessment in the case of Shri Kishor Shankar Garve (the assessee) was completed by the Dy. Commissioner of Income Tax, Circle- 4, Pune ( the Assessing Officer ) vide order dated 06.12.2013 passed u/s 143(3) of the Income Tax Act, 1961 ( the Act ) accepting the returned income. Against the said assessment, an appeal was filed before the ld. CIT(A) on 23.01.2014 which came to be dismissed vide order dated 27.07.2016 (impugned order). Further, the appeal was filed before this Tribunal against the order of the ld. CIT(A) dated 27.07.2016, wherein, the Tribunal vide order dated 30.01.2019 dismissed the appeal as withdrawn. However, the appellant moved peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal and conclusive determination of the questions litigated and should forever set the controversy at rest. 7. That principle of finality of litigation is based on high principle of public policy. In the absence of such a principle great oppression might result under the colour and pretence of law in as much as there will be no end of litigation and a rich and malicious litigant will succeed in infinitely vexing his opponent by repetitive suits and actions. This may compel the weaker party to relinquish his right. The doctrine of Res Judicata has been evolved to prevent such an anarchy. That is why it is perceived that the plea of Res Judicata is not a technical doctrine but a fundamental principle which sustains the Rule of Law in ensu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 683 explained in clear terms that principle behind the doctrine of Res Judicata is to prevent an abuse of the process of Court. 9.2 In explaining the said principle the Hon'ble Supreme Court in All India Manufacturers Organisation (supra) relied on the following formulation of Lord Justice Somervell in Greenhalgh v. Mallard [1947] 2 All ER 255 (CA) :- I think that on the authorities to which I will refer it would be accurate to say that res judicata for this purpose is not confined to the issues which the court is actually asked to decide, but that it covers issues or facts which are so clearly part of the subject-matter of the litigation and so clearly could have been raised that it would be an abuse of the process of the cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tempt to re-argue the case which has been finally decided by the Court of competent jurisdiction is a clear abuse of process of the Court, regardless of the principles of Res Judicata, as has been held by Hon'ble Supreme Court in K.K. Modi v. K.N. Modi [1998] 3 SCC 573. In paragraph 44 of the report, this principle has been very lucidly discussed by Hon'ble Supreme Court and the relevant portions whereof are extracted below :- One of the examples cited as an abuse of the process of the court is relitigation. It is an abuse of the process of the court and contrary to justice and public policy for a party to relitigate the same issue which has already been tried and decided earlier against him. The reagitation may or may not be b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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