Ita/497/2023 Of Pr. Commissioner Of Income Tax-3 v. M/S Herbalife International India Pvt Ltd

Digitally signedby SHAKAMBARILocation: HighCourt ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2 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. 497 OF 2023 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-3 KORAMANGALA, BANGALORE. KORAMANGALA, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX., CIRCLE 11(4) KORAMANGALA, BANGALORE …APPELLANTS (BY SMT. SANMATHI E.I., ADVOCATE) AND: M/S HERBALIFE INTERNATIONAL INDIA PVT LTD NO.14, WILSHIRE, COMMISSARIAT ROAD, BANGALORE - 560025 NO.46/13, 47, I A MAIN ROAD 3 PHASE, WARD NO.57, J.P. NAGAR BANGALORE-560078 BENGALURU SOUTH …RESPONDENT (BY SRI. PERCY PARDIWALA, SENIOR COUNSEL ALONG WITH SMT. MANASA ANANTHAN, ADVOCATE) 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 - 2 - 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. THIS APPEAL, COMING ON FOR ADMISSION, 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 JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The challenge is to the order dated 29.09.2022 passed by the Income Tax Appellate Tribunal, 'A' Bench, 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. 2. We are told at the Bar that the above remand itself has been disposed off vide order dated 10.12.2024 partly in favour of the Assessee and other part in being 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. In view of the above, this appeal is not maintainable and accordingly, is disposed off, keeping open all the contentions. Ordered accordingly and appeal is disposed off. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (RAMACHANDRA D. HUDDAR) JUDGE DH List No.: 1 Sl No.: 19