https://www.taxtmi.com/highlights?id=94024 CESTAT dismissed the second rectification application as not maintainable and sustained the revenue's objection. The Tribunal held that where a rectification petition filed by one party has been considered and decided by the Tribunal under s.254(2) of the Income Tax Act, a subsequent rectification by either party on the same issue (here, eligibility for SSI threshold exemption) cannot be entertained; a second rectification is permissible only in respect of matters not earlier adjudicated in any rectification application by either party. Consequently, the second rectification was rejected and the application was dismissed. en-us Mon, 10 Nov 2025 08:56:06 +0530 Mon, 10 Nov 2025 08:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94024 CESTAT dismissed the second rectification application as not maintainable and sustained the revenue's objection. The Tribunal held that where a rectification petition filed by one party has been considered and decided by the Tribunal under s.254(2) of the Income Tax Act, a subsequent rectification by either party on the same issue (here, eligibility for SSI threshold exemption) cannot be entertained; a second rectification is permissible only in respect of matters not earlier adjudicated in any rectification application by either party. Consequently, the second rectification was rejected and the application was dismissed. Highlights Service Tax Mon, 10 Nov 2025 08:56:06 +0530 https://www.taxtmi.com/highlights?id=94024