Yes, you can open a new account in IRCTC.com with a same mobile number and email id. However, it's not on simple track.
You can find the trick to manipulate the same email id to look like different. Yet it will be accepted 100% on any website (as per our experience) including IRCTC.
But..But.. we will not reveal the trick to re-register with the same mobile number. Don't be sad. There is an ethical reason behind it.
In other words, it's a bug in IRCTC system. If we published, it might be used fraudulently by illegal Tatakal Agents for financial gain. Because IRCTC blocks the accounts when their Artifical Intelligence (AI) bots detect suspicious activity. Those mostly followed by illegal tatkal agents. So, it's precautionary system to keep illegal agent far from booking system. No doubt, they can get new number easily, but it takes some time and money.
So, sorry man, we intentionally providing half answer to your doubt.