Second rectification application by either party is maintainable only on issues not decided by Tribunal in any other rectification application filed by either of parties

JUDGEMENT Ramachandran Nair, J. 1.This appeal is filed against the order issued by the Tribunal refusing to entertain a rectification application filed by the Revenue under Section 254(2) of the Income Tax Act to rectify the order issued by the Tribunal in an earlier rectification application filed by the assessee to rectify the very same appellate order. 2.We have heard standing counsel appearing for the appellant and Adv. Sri.A. Kumar appearing for the respondent assessee. 3.The respondent assessee contested its income tax assessment for the year 1994-95, in appeal before the Commissioner of...