It's generally advisable to use fresh oil for the final tempering (tadka) of a curry to maximize flavor and aroma, as the oil used for the base may have absorbed flavors and aromas from the initial cooking process.
The base of a curry often involves sautéing onions, garlic, ginger, and spices to create a foundational flavor profile. During this process, the oil absorbs the flavors of these ingredients. While this is desirable for the base, reusing this same oil for the final tempering can result in a less vibrant and nuanced flavor. The final tempering, or tadka, is meant to add a burst of fresh aromatics and spices to the finished dish. Using fresh oil allows these flavors to shine without being muddied by the already-cooked flavors from the base. The high heat of the tadka also helps to release volatile aromatic compounds from the spices, which are best appreciated when not competing with pre-existing flavors in the oil. Therefore, using separate batches of oil ensures that each stage contributes its distinct and optimal flavor profile to the final curry.
When making the tadka, heat the oil until it's shimmering but not smoking. Overheating the oil can burn the spices and create a bitter taste, ruining the final flavor of your curry.