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Showing contexts for: relitigation in Commissioner Of Income Tax-Iv vs M/S. Dwarkadhish Investment (P) Ltd. on 2 August, 2010Matching Fragments
11. Consequently, we are of the view that the present appeals amount to relitigation. The Supreme Court in K.K. Modi Vs. K.N. Modi and Ors., (1998) 3 SCC 573 has held, "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 barred as res judicata. But if the same issue is sought to be reagitated, it also amounts to an abuse of the process of the court.....".