Disposed¶38

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

Karnataka HC2 Apr 2025ITA/497/2023

Case brief

AI extract

What is this about?

Karnataka High Court, ITA No. 497 of 2023, decided 02-04-2025 (Krishna S Dixit & Ramachandra D. Huddar JJ.). Revenue appeal under S.260-A Income Tax Act 1961 against ITAT 'A' Bench Bengaluru remand order dated 29.09.2022 in ITA No.2067/Bang/2017 (AY 2003-04) concerning M/s Herbalife International India Pvt Ltd; held appeal not maintainable since remand stood disposed of on 10.12.2024 (partly for Assessee, partly for Revenue) and is pending before First Appellate Authority; appeal disposed of, all contentions kept open; costs made easy.

What did the court decide?

The remand order of the Tribunal is unassailable, as it was framed after looking into the additional evidence produced by the assessee. ¶36

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

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NC: 2025:KHC:13836-DB ITA No. 497 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 2^ND DAY OF APRIL, 2025

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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 RAMACHANDRA D. HUDDAR

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INCOME TAX APPEAL NO. 497 OF 2023

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BETWEEN:

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

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

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…APPELLANTS

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(BY SMT. SANMATHI E.I., ADVOCATE)

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AND:

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M/S HERBALIFE INTERNATIONAL INDIA PVT LTD NO.14, WILSHIRE, COMMISSARIAT ROAD, BANGALORE - 560025

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Digitally signed by SHAKAMBARI Location: High Court of Karnataka

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NO.46/13, 47, I A MAIN ROAD 3^RD PHASE, WARD NO.57, J.P. NAGAR BANGALORE-560078 BENGALURU SOUTH

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…RESPONDENT

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(BY SRI. PERCY PARDIWALA, SENIOR COUNSEL ALONG WITH SMT. MANASA ANANTHAN, ADVOCATE)

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THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/09/2022 PASSED IN ITA NO.2067/BANG/2017, FOR THE ASSESSMENT YEAR 2003-2004. PRAYING THAT THIS HONBLE

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2 - NC: 2025:KHC:13836-DB ITA No. 497 of 2023

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COURT MAY BE PLEASED TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE 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 PROCEEDINGS IN ITA NO.2067/BANG/2017 FOR ASSESSMENT YEAR 2003-2004 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE.

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THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT

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and

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HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

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ORAL JUDGMENT

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

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The challenge is to the order dated 29.09.2022

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passed by the Income Tax Appellate Tribunal, 'A' Bench,

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Bengaluru, whereby, Assessee's ITA No.2067 of 2017 relating to assessment year 2003 having been favoured, matter was remanded for consideration afresh at the hands of the Transfer Pricing Officer.

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We are told at the Bar that the above remand

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itself has been disposed off vide order dated 10.12.2024

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partly in favour of the Assessee and other part in being

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3 - NC: 2025:KHC:13836-DB ITA No. 497 of 2023

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favour of the Revenue and the same is put in challenge before the First Appellate Authority, which is pending consideration. Even otherwise, the remand order of the Tribunal is unassailable in as much as it has been framed after looking into the additional evidence produced by the assessee.

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In view of the above, this appeal is not maintainable and accordingly, is disposed off, keeping open all the contentions.

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Ordered accordingly and appeal is disposed off.

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Costs made easy.

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Sd/(KRISHNA S DIXIT) JUDGE

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Sd/(RAMACHANDRA D. HUDDAR) JUDGE

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DH List No.: 1 Sl No.: 19