https://www.taxtmi.com/caselaws?id=780968 CESTAT ND - AT held the second rectification application not maintainable and dismissed it, sustaining the department's objection. The Tribunal followed the Kerala HC view that once a rectification under s.254(2) IT Act has been considered and decided by the Tribunal, a subsequent rectification on the same issue by any party is impermissible; a second rectification is maintainable only for issues not previously decided in any rectification application. en-us Thu, 06 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780968 CESTAT ND - AT held the second rectification application not maintainable and dismissed it, sustaining the department's objection. The Tribunal followed the Kerala HC view that once a rectification under s.254(2) IT Act has been considered and decided by the Tribunal, a subsequent rectification on the same issue by any party is impermissible; a second rectification is maintainable only for issues not previously decided in any rectification application. Case-Laws Service Tax Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780968