Rectification of mistake not maintainable after Supreme Court finality ends the dispute and bars further ROM applications.

A second rectification of mistake application was found not maintainable after the assessee's challenge had already reached finality before the Supreme Court. The earlier appeal against the Tribunal's final order had been dismissed for default, and the restoration application was also rejected. On that footing, the Tribunal treated the dispute as no longer surviving for rectification and declined to entertain any further ROM application. The result was dismissal of the second rectification request.

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Issues: Whether the second rectification of mistake application was maintainable after the assessee's appeal had attained finality before the Supreme Court.

Analysis: The earlier appeal against the Tribunal's final order had been dismissed by the Supreme Court for default, and the restoration application was also rejected. In view of that final disposal, the Tribunal held that the dispute no longer survived for rectification and that no further ROM could be entertained.

Conclusion: The second ROM application was not maintainable and was dismissed.

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