Sec. 127 of the Income-tax Act, 1961 - Income-tax authorities - Revenue filed appeal under section 260A of IT Act, 1961 against the order passed by ITAT. Court in ITA No. 130 of 2018 passed in Pr. CIT v. ABC Papers Ltd., decided on 7-2-2019 has already disposed of the matter involving the identical issues. Counsel for the appellant has argued that it would actually be this Court which would have the jurisdiction in view of section 127 (4) of the Act as interpreted by the Delhi High Court in CIT v. AAR BEE Industries [2013] 36 taxmann.com 308/357 ITR 542. Thus, Court would be bound by the decision of the Division Bench of the 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. Accordingly, Appeal of the revenue disposed of. SLP filed by the revenue against the order of High Court dismissed on account of low tax effect. - CIT V/s KUANTUM PAPERS LTD. - [2020] 272 TAXMAN 532 (SC)