Held, dismissing the writ petition that the substance of the writ petition was the proceedings in pursuance to the search and seizure operation conducted on the business and residential premises of the assessee and the very same issue was before the court in an earlier writ petition. Considering these facts, the writ petition was nothing but a gross abuse of process of the court.  A litigant cannot be allowed to file a separate writ petition for each and every grievance or issue as and when he feels that the issue is there which was not raised in the earlier concluded proceedings between the same parties  (AY.2015-16 to 2020-21)