GOOGLE INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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WP/16990/2017HC KarnatakaKAHC01026576201702 June 2017Bench: RAGHVENDRA S.CHAUHAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the petitioner had filed a memo for withdrawal of the writ petitions. The memo was taken on record. Consequently, the High Court dismissed the writ petitions as withdrawn. No decision was made on the merits of the case or the order passed by the Deputy Commissioner of Income Tax. The operative direction was the dismissal of the petitions. No issues were expressly left undecided, as the matter was disposed of on procedural grounds.

What were the facts?

Google India Private Limited (the petitioner) filed two writ petitions before the High Court of Karnataka. The petitions challenged an order dated 11.04.2017 passed by the Deputy Commissioner of Income Tax (R-1). This order rejected the petitioner's application for an extension of stay on balance demands. These demands arose from orders passed under Section 201 of the Income Tax Act for the assessment years 2014-15 and 2015-2016. The petitioner was represented by its Senior Corporate Counsel and counsel. The respondents were the Deputy Commissioner of Income Tax and the Commissioner of Income Tax, both in International Taxation.

What were the issues?

1. Whether the High Court should quash the order dated 11.04.2017 passed by the Deputy Commissioner of Income Tax (R-1) rejecting the petitioner's application for extension of stay of balance demands for assessment years 2014-15 and 2015-2016, pursuant to orders under Section 201 of the Income Tax Act. The petitioner's contention was that the order rejecting the stay extension should be quashed. The judgment does not record specific arguments made by the petitioner's counsel regarding the merits of the stay application or the order passed by the Assessing Officer. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 201

AI-generated summary — verify with the full judgment below

- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 2nd DAY OF JUNE 2017 BEFORE THE HON’BLE MR.JUSTICE RAGHVENDRA S. CHAUHAN

Writ Petition Nos.16990-991/2017(T-IT)

Between:

Google India Private Limited, No.3, RMZ Infinity, Tower E, 4th Floor, Old Madras Road, Bangalore – 560 016. Represented herein by its, Senior Corporate Counsel, Mr.Thirumalesh Gangappa. …Petitioner (By Ms. Tanmayee Rajkumar, Advocate for Sri. V.Vinay Giri, Advocate)

And:

1.

The Deputy Commissioner of Income Tax,

(International Taxation) Circle-1(2)

Room No.442, 4th Floor,

BMTC Building,

80 Feet Road, Koramangala

Bangalore – 560 095.

2.

The Commissioner of Income Tax- International Taxation BMTC Complex, 80 Feet Road, Koramangala, Bangalore – 560 095. ... Respondents

These Writ petitions are filed under Articles 226 of the Constitution of India, praying to quash the order dated 11.04.2017 at Annexure-X passed by R-1 rejecting the petitioner’s application for extension of the stay of the balance

- 2 - demands pursuant to the orders under Section 201 of the Act for the assessment years 2014-15 and 2015-2016 and etc.

These petitions coming on for Preliminary Hearing this day, the Court made the following:

O R D E R

The learned counsel for the petitioner has filed a memo for withdrawal of the writ petitions.

2.

The memo shall be taken on record.

3.

Therefore, the writ petitions are hereby dismissed as withdrawn.

Sd/-

JUDGE

tsn*

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