Application has to be invariably rejected in certain situations as prescribed under section 98 (2) which are enumerated as below:
if the question raised in the application is already pending in the applicant’s case before any First Appellate Authority, the Appellate Tribunal or any Court;
if the question raised in the application is the same as in a matter already decided by the First Appellate Authority, the Appellate Tribunal or any Court;
if the question raised in the application is the same as in a matter alreay pending in any proceedings in the applicant’s case under any of the provisions of the Act;
if the question raised in the application is the same as in a matter in the applicant’s case already decided by the adjudicating authority or assessing authority, whichever is applicable.
If the application is rejected, it should be by way of a speaking order giving the reasons for rejection.