- (1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has partly allowed the appeal of the assessee and rejected the Misc. Application filed by the assessee.
(2.) This Court while admitting the appeal on 04.03.2009 has framed the following substantial question of law: "(i) Whether, under the facts and circumstances of the case and in law the Tribunal can review its own order under the garb of rectification and thereby can upset its own finding of fact without having any material on record?"
(3.) Counsel for the respondent has contended that the Second Review Application is not maintainable. In our view, the first review application is not entertained, then the appropriate remedy available is to challenge the same by way of writ petition. Second review application is not maintainable.;