Greetings Maheswaran,
The status control here is that COMP is a numbered status, so it is set to "Set" if you Technically Complete. As far as status control goes, this is the same for the business transactions as defined in OIBS when you Cancel Business Completion. so the COMP status is set for both those transactions.
The business transactions are a red herring here - the issue is that the user status number control works improperly as seems evident from Nye's screenshot. For whatever reason the last user status prohibits status change to a lower one - despite being inactive at the time.