THE COURT : This appeal filed by the revenue under Section 260A of
the Income Tax Act, 1961 (the Act) is directed against the order dated 26 th
June, 2023 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata
(Tribunal) in ITA No. 289/Kol/2022 for the assessment year 2017-18.
The revenue has raised the following substantial questions of law for
consideration:
“i) Whether the Learned Income Tax Appellate Tribunal has
committed substantial error in law in quashing the order
under Section 263 of the Income Tax Act, 1961 when it is
apparent from the records that the assessment order is
erroneous and prejudicial to the interest of the Revenue
inasmuch as the same has been passed by the assessing
officer without making due and proper enquiry and without
verification of the issues raised by the PCIT, Siliguri?