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