Disposed¶28

Pr Commissioner of Income TAX-3 v. M/S Herbalife International India Pvt. Ltd.

Karnataka HC11 Feb 2025ITA/495/2023

Case brief

AI extract

What is this about?

Karnataka HC Bengaluru; ITA No. 495 of 2023; Revenue appeal under Sec.260-A Income Tax Act 1961; against ITAT (A Bench, Bengaluru) order dated 29.09.2022; AY 2005-2006 per memo / AY 2003-04 per body; respondent-assessee M/s Herbalife International India Pvt Ltd; extant CBDT Circular monetary ceiling; appeal does not lie as amount in question below ceiling limit; disposed off with liberty to seek revival within Circular exceptions; five substantial questions of law left open; coram Krishna S Dixit and G Basavaraja; decided 11.02.2025.

What did the court decide?

No substantive relief; appeal disposed off with liberty reserved to seek its revival if the case falls within the exceptions enumerated in the CBDT Circular. ¶28

Pr Commissioner of Income TAX-3 Vs M/S Herbalife International… — Income Tax | Karnataka HC (2025)

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1 - NC: 2025:KHC:5987-DB ITA No. 495 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 11^TH DAY OF FEBRUARY, 2025 PRESENT

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THE HON'BLE MR JUSTICE KRISHNA S DIXIT

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AND

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THE HON'BLE MR JUSTICE G BASAVARAJA

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INCOME TAX APPEAL NO. 495 OF 2023

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BETWEEN:

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PR. COMMISSIONER OF INCOME TAX-3, KORMANGALA, BANGALORE.

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THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 11(4), KORMANGALA, BANGALORE.

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…APPELLANTS

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(BY SRI. SANMATHI E I.,ADVOCATE)

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AND:

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Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA

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M/S HERBALIFE INTERNATIONAL INDIA PVT LTD NO.46/B & 47, 1^ST MAIN ROAD, 3^RD PHASE, WARD NO.37, J P NAGAR, BANGALORE SOUTH, BANGALORE – 560 078. PAN-AACH8025R AMENDED V.C.O DATED 11.02.2025.

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…RESPONDENT (BY MISS. MAHIMA GOUD., ADVOCATE FOR SMT. TANMAYEE RAJKUMAR.,ADVOCATE)

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THIS ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/09/2022 PASSED IN ITA NO.2068/BANG/2017, FOR THE ASSESSMENT YEAR 2005-2006, PRAYING TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 29/09/2022 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEES CASE, IN APPEAL

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NC: 2025:KHC:5987-DB ITA No. 495 of 2023

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PROCEEDINGS IN IT(TP)A NO.2068/BANG/2017 FOR ASSESSMENT YEAR 2005-2006 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE.

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THIS ITA COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND

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HON'BLE MR JUSTICE G BASAVARAJA

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ORAL JUDGEMENT

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(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

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In this Appeal by the Revenue, challenge is laid to

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the Income Tax Appellate Tribunal’s order dated 29.09.2022 whereby Assessee’s Appeal in ITA No.2067/BANG/2017 for the Assessment Year 2003-04 having been favorued, relief has been granted to him.

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The Appeal Memo has as many as five substantial questions of law However, this Appeal does not lie in view of extant CBDT Circular, the amount in question falling below the ceiling limit. The Appeal is accordingly disposed off, liberty having been reserved to seek its revival if case falls within the exceptions enumerated in the said Circular.

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NC: 2025:KHC:5987-DB ITA No. 495 of 2023

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The substantial questions of law raised in the Appeal

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Memo are left to be considered in an appropriate proceeding.

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Sd/(KRISHNA S DIXIT) JUDGE

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Sd/(G BASAVARAJA) JUDGE

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