Assessee is carrying out business of advertisement, marketing and publicity for certain parties from whom it received money and against said receipts, expenses were made.  All receipts and expenses were shown in Profit and Loss account, however, surplus of income over expenditure was not offered to tax. CIT (A) and Tribunal held that amount received by assessee towards contribution for advertisement marketing and promotion expenditure was not tainted with mutuality, thus, income of assessee was chargeable to income tax. Assessee preferred a Miscellaneous Application before co-ordinate bench recalling original order of Tribunal claiming that income was not taxable on ground of issue of diversion of income by overriding title which had not been considered.  However prior to this, in appeal preferred by assessee against order of Tribunal, High Court had upheld order of coordinate bench and Supreme Court granted leave to assessee against order of High Court. Tribunal held that when a particular issue has been decided by higher forum, then, lower forum should always refrain from deciding any aspect of that matter which can disturb finding of higher judicial forum. Accordingly    coordinate bench, subsequent to decision of High court could not have entertained miscellaneous application of assessee and recalled order originally passed by Tribunal. (AY. 2001-02)