THE PR. COMMISSIONER OF INCOME-TAX vs. IQVIA RDS (INDIA) PVT. LTD.,

PDF · subscribers
ITA/80/2024HC KarnatakaKAHC01006932202409 April 2025Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was not maintainable due to the monetary limit prescribed under CBDT Circular No.9/2024. The court disposed of the appeal as not maintainable, reserving liberty to seek revival if exceptions apply.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) had passed an order on 24.11.2021. The Revenue filed an appeal before the High Court against this order for the Assessment Year 2009-2010. The respondent assessee remained unrepresented.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court in light of the monetary limits stipulated by the CBDT.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

- 1 -

NC: 2025:KHC:15111-DB ITA No. 80 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 80 OF 2024 BETWEEN:

1.

THE PR. COMMISSIONER OF INCOME-TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5, AHMEDABAD, NOW DCIT, CIRCLE-3(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. …APPELLANTS (BY SRI. SUSHAL TIWARI N.,ADVOCATE)

AND:

IQVIA RDS (INDIA) PVT. LTD., (EARLIER QUINTILES RESEARCH INDIA) PVT. LTD., AND ITS SUCCESSOR) II FLOOR, ETAMIN BLOCK, PRESTIGE TECHNOLOGY PARK-II, SARJAPUR MARATHAHALLI OUTER RING ROAD, BENGALURU-560 103, PAN AAACQ 0935H …RESPONDENT

THE ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 24.11.2021 PASSED IN ITA NO. 1037/AHD/2014, FOR THE ASSESSMENT YEAR 2009-2010, PRAYING TO 1. FORMULATE

Digitally signed by CHETAN B C Location: HIGH COURT OF KARNATAKA

- 2 -

NC: 2025:KHC:15111-DB ITA No. 80 of 2024

THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 1037/AHD/2014 DATED 24.11.2021 FOR ASSESSMENT YEAR 2009-2010 ANNEXURE A AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE

3(1)(1), BENGALURU AND ETC.,

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

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

ORAL JUDGEMENT

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

This Appeal is not maintainable in view of the monetary limit prescribed under Central Board of Direct Taxes Circular No.9/2024 dated 15.03.2024 subject to all just exceptions. Hence, appeal is disposed off as not maintainable. Liberty is reserved to seek revival, if it is shown to be maintainable under exceptions enumerated in Circular No.5/2024.

Costs made easy.

- 3 -

NC: 2025:KHC:15111-DB ITA No. 80 of 2024

Registry to send a copy of this order through Speed Post to the respondent-Assessee who has remained unrepresented despite service of notice, immediately.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE

MPK List No.: 1 Sl No.: 7

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →