Google India Private Limited vs Joint Commissioner Of Income

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Karnataka High Court

Google India Private Limited vs Joint Commissioner Of Income - Tax (Osd) on 10 March, 2022

Bench: B. M. Shyam Prasad

   IN THE HIGH COURT OF KARNATAKA AT BENGALURU

          DATED THIS THE 10TH DAY OF MARCH 2022

                         BEFORE

        THE HON'BLE MR. JUSTICE B. M. SHYAM PRASAD

           WRIT PETITION NO.4488/2022 (T IT)


BETWEEN :

GOOGLE INDIA PRIVATE LIMITED
4TH AND 5TH FLOOR,
RMZ INFINITY NO.3, TOWER E,
OLD MADRAS ROAD,
BENGALURU - 560 016
THROUGH ITS AUTHORISED SIGNATORY
MR. VINAY MANGLA
                                       ... PETITIONER

(BY SRI. DEEPAK CHOPRA, ADVOCATE FOR
    SRI. SHRAVANTH ARYA TANDRA, ADVOCATE)
AND :

JOINT COMMISSIONER OF INCOME - TAX (OSD)
INTERNATIONAL TAXATION, CIRCLE - 1(1)
BMTC BUILDING, 80 FEET ROAD
6TH BLOCK, NEAR KHB GAMES VILLAGE
KORAMANGALA BENGALURU - 560 095
                                    ... RESPONDENT

(BY SRI. K.V.ARAVIND, ADVOCATE)

      THIS WRIT PETITION IS FILED UNDER ARTICLE 226
OF THE CONSTITUTION OF INDIA PRAYING FOR A
DIRECTION TO RESPONDENT TO ISSUE CERTIFICATE U/S
195(2) OF THE INCOME-TAX ACT, 1961 TO THE
                                2



PETITIONER QUA PETITIONER'S APPLICATION DATED
26.04.2021 (MARKED AS ANNEXURE-A) FOR FINANCIAL
YEAR 2021-22 ON A PRIORITY BASIS, PREFERABLY
WITHIN 5 WORKING DAYS.

     THIS WRIT PETITION COMING ON FOR orders, THIS
DAY, THE COURT MADE THE FOLLOWING:


                         ORDER

The petitioner, who has admittedly filed an application as contemplated under Section 195(2) of the Income-Tax Act 1961, has sought for the following relief:

"The Respondent to issue certificate under section 195(2) of the Income-tax Act, 1961 to the Petitioner qua Petitioner's application dated 26.04.2021 (marked as Annexure-A) for Financial Year 2021-22 on a priority basis, preferably within 5 working days."

Sri. K.V.Aravind, learned Standing counsel for the respondent, who was called upon to secure instructions, states that the respondent would consider the application in accordance with law and communicate 3 the decision to the petitioner within five [5] working days from today.

This submission is taken on record, and the petition stands disposed of accordingly.

Sd/-

JUDGE RB

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Karnataka High Court