The compound which cannot act as both oxidising and reducing agent is
Al203
An oxidizing agent, or oxidant, gains electrons and is reduced in a chemical reaction.
A reducing agent, or reductant, loses electrons and is oxidized in a chemical reaction.
Al203 cannot act as both oxidising and reducing agent. It is only a reducing agent, ie it undergoes oxidation very easily. This is because Aluminium wants to achieve a +3 oxidation state.