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?

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