Assessee, employee of a bank, received subsistence allowance from bank for a period he was placed on suspension in view of an order of Court setting aside suspension of assessee. AO held that assessee was entitled to relief under S. 89(1) in respect of subsistence allowance received by it which was affirmed by the CIT(A). AO thereafter AO initiated proceedings u/s 154 on ground that assessee had not claimed any relief under section 89(1) in return of income, thus, order passed by authority needed to be rectified by withdrawing benefit allowed under S. 89(1) of the Act. The said notice was challenged by filing writ petition. Allowing the petition the Court held that   the order passed by the AO and affirmed by CIT(A) had attained finality and became binding.  Accordingly the proceedings u/s. 154  is held to be bad in law . Accordingly the petition filed by the petitioner is allowed, the show cause notice dt 9-5-2017 and the subsequent order dt. 1-8-2017 are quashed and it is directed that the petitioner is entitled to and shall be paid his dues mentioned in order dt. 5-12-2014 by the Income-tax Department within two months with allowable interest.