https://www.taxtmi.com/caselaws?id=11803 The court held that the Explanation in Order 47 of the Code of Civil Procedure is equally applicable to section 154 of the Income-tax Act, 1961. Emphasizing the binding nature of a Division Bench judgment, the court ruled in favor of the petitioner, quashing the notices issued under section 154 for the assessment years 1988-89 and 1989-90, declaring them null and void, with no order as to costs. en-us Mon, 03 Feb 2003 00:00:00 +0530 Tue, 09 Feb 2010 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11803 The court held that the Explanation in Order 47 of the Code of Civil Procedure is equally applicable to section 154 of the Income-tax Act, 1961. Emphasizing the binding nature of a Division Bench judgment, the court ruled in favor of the petitioner, quashing the notices issued under section 154 for the assessment years 1988-89 and 1989-90, declaring them null and void, with no order as to costs. Case-Laws Income Tax Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11803