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TMI Blog1967 (12) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... as previously applied for the very same thing and failed, except in case of alteration in the form of a title or jurat in the affidavit - - - - - Dated:- 18-12-1967 - Judge(s) : RAMAPRASADA RAO., VEERASWAMI. JUDGMENT The judgment of the court was delivered by VEERASWAMI J.- This petition under article 226 of the Constitution is to direct the first respondent, who is the Income-tax Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner being that the amount for which the certificate was issued was larger than what was due actually from the assessee on the date of issue of the certificate. It is not stated that none of the above points was available to the petitioner in the earlier petition. In fact, learned counsel for the petitioner could not give any explanation whatever as to why those points were not taken. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... article the power is not confined to particular forms of the English writs. Nevertheless, certain broad principles have to be inevitably followed by courts in exercise of the jurisdiction. One of them is that a party who comes to court asking for a particular relief in relation to the particular subject-matter must state all facts and circumstances and urge all the grounds on which he seeks relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the motion is made in a private capacity or by a law officer on public grounds" Though this passage relates to disposal of the earlier application due to defects in the affidavits, the rule on principle should equally apply to failure to urge grounds, whether factual or legal, which were available and might and ought to have been urged in the earlier application. In Mangat Ram Kuthiala v. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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