- 1 - NC: 2025:KHC:5987-DB ITA No. 495 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA INCOME TAX APPEAL NO. 495 OF 2023 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-3, KORMANGALA, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 11(4), KORMANGALA, BANGALORE. …APPELLANTS (BY SRI. SANMATHI E I.,ADVOCATE) AND: M/S HERBALIFE INTERNATIONAL INDIA PVT LTD NO.46/B & 47, 1ST MAIN ROAD, 3RD PHASE, WARD NO.37, J P NAGAR, BANGALORE SOUTH, BANGALORE – 560 078. PAN-AACH8025R AMENDED V.C.O DATED 11.02.2025. …RESPONDENT (BY MISS. MAHIMA GOUD., ADVOCATE FOR SMT. TANMAYEE RAJKUMAR.,ADVOCATE) THIS ITA / INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/09/2022 PASSED IN ITA NO.2068/BANG/2017, FOR THE ASSESSMENT YEAR 2005-2006, PRAYING TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HONBLE 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 Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:5987-DB ITA No. 495 of 2023 PROCEEDINGS IN IT(TP)A NO.2068/BANG/2017 FOR ASSESSMENT YEAR 2005-2006 (ANNEXURE-A) AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, INTEREST OF JUSTICE. THIS ITA 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 G BASAVARAJA ORAL JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) In this Appeal by the Revenue, challenge is laid to the Income Tax Appellate Tribunal’s order dated 29.09.2022 whereby Assessee’s Appeal in ITA No.2067/BANG/2017 for the Assessment Year 2003-04 having been favorued, relief has been granted to him. 2. The Appeal Memo has as many as five substantial questions of law However, this Appeal does not lie in view of extant CBDT Circular, the amount in question falling below the ceiling limit. The Appeal is accordingly disposed off, liberty having been reserved to seek its revival if case falls within the exceptions enumerated in the said Circular. - 3 - NC: 2025:KHC:5987-DB ITA No. 495 of 2023 The substantial questions of law raised in the Appeal Memo are left to be considered in an appropriate proceeding. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE PMR/Bsv List No.: 1 Sl No.: 2