SC to examine if Dismissal of Writ for Delay Can Come in Way for Party to File another Plea Involving Similar Contention

Apollo Tyres Ltd. Vs ACIT (Supreme Court of India) Learned counsel for the petitioner submits that the High Court had non-suited the petitioner merely because of the rejection of the earlier writ petition involving similar contention. The petitioner, however, is relying on the decisions of other High Courts, as noted in paragraph 5 of the impugned judgment, which has taken a contrary view. The fact that decision in the petitioner’s earlier petition had attained finality, will not come in the way of the petitioner because that petition was dismissed merely on the ground of delay. Issue notic...