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Another writ petition not maintainable if cause of action which was available during earlier petition wasn’t claimed

September 15, 2020[2020] 119 taxmann.com 133 (Madras)
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INCOME TAX: Where, though cause of action was available to petitioner at earlier point of time, to claim interest at rate of 9 per cent on FDs kept with bank, after date of maturity till date of transfer of amount, petitioner not having claimed same in earlier writ petition, petitioner was estopped from filing second writ petition on same cause of action Bank also could not be said to have unlawfully enriched itself by withholding petitioner's FDs amount, as it had paid applicable rate of 4 per cent interest from date of maturity till date of payment

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