Pr. Commissioner Of Income Tax-1 v. Boston Scientific India Pvt. Ltd.

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1/2026, CM APPL. 312/2026 & CM APPL. 313/2026 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through:

Mr. Vipul Agrawal, SSC with Ms.

Harshita Kotru, Advocate.

versus BOSTON SCIENTIFIC INDIA PVT. LTD. .....Respondent Through:

Mr. Deepak Chopra & Ms. Priya Tandon, Advocates.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 13.01.2026 1.

Mr. Deepak Chopra, learned counsel for the respondent informs that the tax effect involved in the present appeal is below the tax limit prescribed in CBDT circular no. 5/2024 read with 9/2024. 2.

Mr. Vipul Agrawal, however, submitted that since he does not have written instructions from the department, liberty be given that in case the tax effect is more than Rs. 2 crores, or the case falls in the exception, the appellant would be free to move application for revival of the instant appeal. 3.

With liberty as prayed, the appeal is dismissed in light of the aforesaid circulars.

DINESH MEHTA, J.

VINOD KUMAR, J.

JANUARY 13, 2026/nk The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/01/2026 at 13:04:52