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
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?