2023 (2) TMI 1333

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..... rovisions of section 206AA - HELD THAT:- Appeal by the Revenue challenging the order passed by the ITAT C Bench, Bangalore Income Tax Appellate Tribunal, Bengaluru Bench, has been admitted to consider the following question of law:- 1. Whether, on the facts and in the circumstances of the case, orders passed by CIT(A) and Tribunal are perverse in nature as both the appellate authorities failed to .....

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..... DINESH KUMAR And THE HON'BLE MR JUSTICE C. M. PGONACHA FOR THE PETITIONER : SRI. DILIP M, STANDING COUNSEL FOR SHRI. ARAVIND K V., SENIOR STANDING COUNSEL FOR THE RESPONDENT : MS. MANASA ANANTHAN, ADVOCATE FOR MS. TANMAYEE RAJKUMAR, ADVOCATE JUDGMENT This Appeal by the Revenue challenging the order dated 10.09.2020 passed in IT(IT)A No.13/Bang/2020 passed by the ITAT C Bench, Bangalore Income .....

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..... lants-Revenue and Ms. Manasa Anarthan, learned Advocate for the respondent-Assessee. 3. At the outset, Ms. Manasa Ananthan, learned Advocate for the respondent sunmits that the issue involved in this appeal is covered by the decision of this Court in the case of The Commissioner of Income Tax Vs. M/s. Wipro Ltd. ITA No. 181/2019 and Connected matters. 4. The said submission is not disputed by Shri .....

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