Section 127 of the Income-tax Act, 1961—Income-tax authorities—Court would be bound by the decision of the Division Bench of this Court which was rendered in CIT v. Motorola India Ltd., [2010] 326 ITR 156 and ABC Papers Ltd.'s case (supra) and consequently return the same in original for presentation in the competent Court of jurisdiction. - CIT V/s KUANTUM PAPERS LTD. - [2019] 15 ITCD Online 71 (P&H)