Ita/80/2024 Of The Pr. Commissioner Of Income-Tax v. Iqvia Rds (India) Pvt. Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9 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, 5 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. 5 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), 2 FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. …APPELLANTS (BY SRI. SUSHAL TIWARI N.,ADVOCATE) AND: Digitally signedby CHETAN BIQVIA RDS (INDIA) PVT. LTD., CLocation: HIGH(EARLIER QUINTILES RESEARCH INDIA) PVT. LTD., COURT OFAND ITS SUCCESSOR) KARNATAKAII 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 - 2 - 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. 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