PR. COMMISSIONER OF INCOME TAX-1 vs. BOSTON SCIENTIFIC INDIA PVT. LTD.

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ITA/1/2026HC DelhiDLHC01108544202313 January 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal based on the information provided by the respondent's counsel regarding the tax effect being below the threshold stipulated by CBDT circulars 5/2024 and 9/2024. The Court granted the appellant liberty to move for revival of the appeal in case the tax effect was found to be more than Rs. 2 crores or if the case fell under any exception to the said circulars. The reasoning is primarily based on the administrative instructions issued by the CBDT concerning the monetary limits for filing appeals. The ratio decidendi is that appeals with a tax effect below the prescribed CBDT limits are generally not to be pursued, subject to exceptions and the possibility of revival upon specific conditions being met. No specific issue was decided on merits.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax-1 (the Revenue) against Boston Scientific India Pvt. Ltd. (the Assessee). The appeal is before the Delhi High Court. The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order or action that is not detailed, but the procedural history is significant. The respondent's counsel informed the court that the tax effect involved in the appeal is below the limit prescribed by CBDT circulars 5/2024 and 9/2024. The appellant's counsel requested liberty to move for revival if the tax effect exceeds Rs. 2 crores or if the case falls under an exception.

What were the issues?

1. Whether the appeal is maintainable given the tax effect is below the threshold stipulated by CBDT circulars 5/2024 and 9/2024. The Assessee contended that the tax effect is below the prescribed limit, making the appeal non-maintainable. The Revenue, lacking written instructions, sought liberty to revive the appeal if the tax effect exceeded Rs. 2 crores or if the case fell within an exception to the circulars.

AI-generated summary — verify with the full judgment below

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1/2026, CM APPL. 312/2026 & CM APPL. 313/2026

PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Vipul Agrawal, SSC with Ms. Harshita Kotru, Advocate.

versus

BOSTON SCIENTIFIC INDIA PVT. LTD. .....Respondent Through: Mr. Deepak Chopra & Ms. Priya Tandon, Advocates.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

13.01.2026 1. Mr. Deepak Chopra, learned counsel for the respondent informs that the tax effect involved in the present appeal is below the tax limit prescribed in CBDT circular no. 5/2024 read with 9/2024. 2. Mr. Vipul Agrawal, however, submitted that since he does not have written instructions from the department, liberty be given that in case the tax effect is more than Rs. 2 crores, or the case falls in the exception, the appellant would be free to move application for revival of the instant appeal. 3. With liberty as prayed, the appeal is dismissed in light of the aforesaid circulars.

DINESH MEHTA, J.

VINOD KUMAR, J. JANUARY 13, 2026/nk

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/01/2026 at 13:04:52

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