Pr. CIT v. Sasken Technologies Ltd.

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers2023 TaxPub(DT) 4782 (Karn-HC) IN THE KARNATAKA HIGH COURT P.S. DINESH KUMAR & T.G. SHIVASHANKARE GOWDA, JJ. Pr. CIT v. Sasken Technologies Ltd. ITA No. 49 of 2020 18 July, 2023 Appellants by: E.I. Sanmathi, Standing Counsel Respondent by: T. Suryanarayana, Senior Advocate & Tanmayee Rajkumar, Advocate JUDGMENT *P.S. Dinesh kumar, J.,* This appeal by the Revenue is directed against Order dated 19-7-2019 in ITA No. 1080/BANG/2019 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, for assessment year (A.Y.) 2014-15 has been admitted to consider the following question of law: Whether the Commissioner, in the fact situation of the case, committed an error of law in invoking the provisions of section 263 of the Income Tax Act, 1961? SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 4782 (Karn-HC)

IN THE KARNATAKA HIGH COURT

P.S. DINESH KUMAR & T.G. SHIVASHANKARE GOWDA, JJ.

Pr. CIT v. Sasken Technologies Ltd.

ITA No. 49 of 2020

18 July, 2023

Appellants by: E.I. Sanmathi, Standing Counsel

Respondent by: T. Suryanarayana, Senior Advocate & Tanmayee Rajkumar, Advocate

JUDGMENT

P.S. Dinesh kumar, J.,

This appeal by the Revenue is directed against Order dated 19-7-2019 in ITA No. 1080/BANG/2019 passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, for assessment year (A.Y.) 2014-15 has been admitted to consider the following question of law:

Whether the Commissioner, in the fact situation of the case, committed an error of law in invoking the provisions of section 263 of the Income Tax Act, 1961?