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    <description>An appeal was treated as premature because a rectification application was still pending before the Tribunal. The Supreme Court held that the appeal could not be entertained while that application remained unresolved, and dismissed the appeal on that limited ground. Other contentions were not examined, and no further reasons were recorded.</description>
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      <description>An appeal was treated as premature because a rectification application was still pending before the Tribunal. The Supreme Court held that the appeal could not be entertained while that application remained unresolved, and dismissed the appeal on that limited ground. Other contentions were not examined, and no further reasons were recorded.</description>
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