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

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WP/13599/2017HC KarnatakaKAHC01003281201710 April 2018Bench: S.SUJATHA4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the interim order of the Tribunal had merged with subsequent orders passed by the High Court itself, which modified the deposit requirements. Therefore, the present petition was rendered infructuous.

What were the facts?

The petitioner, Google India Private Limited, challenged an ITAT order concerning assessment year 2011-12. The petitioner sought to prevent the imposition of a demand of Rs. 133,39,74,680/- until their appeal before the Tribunal was disposed of.

What were the issues?

The primary issue was the petitioner's grievance regarding the non-disposal of their appeal by the ITAT, leading to a demand notice. The court also considered the modification of interim orders by itself and its Division Bench.

Which sections of the Income-tax Act were involved?

Section 156

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF APRIL, 2018 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.13599/2017 (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 SRI. PRASHANTH SHIVADASS, ADV., FOR SRI. ADITYA V. BHAT, ADV.] AND:

1.

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3 (1) (2), ROOM NO.228, 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE-560 095.

2.

THE COMMISSIONER OF INCOME TAX- III BMTC COMPLEX, 80 FEET ROAD, KORAMANGALA, BANGALORE-560 095. …RESPONDENTS

[BY SRI K.V. ARAVIND, ADV.)

- 2 -

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE COMMON ORDER DATED 17.03.2017 AT ANNEX-M PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL IN S.P.58/BANG/2017 IN ITA NO.559/BANG/2017 FOR THE ASSESSMENT YEAR 2011-12 AND ETC.

THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-

O R D E R

Petitioner has challenged the order dated 17.3.2017 [Annexure-M to the writ petition] passed by the Income Tax Appellate Tribunal, [‘Tribunal’, for short], to the extent of the order in SP.No.58/Bang/2017 in ITA No.559/Bang/2017 for the assessment year 2011-12, inter alia, seeking a direction to the respondent not to impose the demand to the extent of Rs.133,39,74,680/- pursuant to the notice of demand dated 29.02.2016 [Annexure-D to the writ petition] issued under Section 156 of the Income Tax Act, 1961 [‘Act’, for short], relating to the assessment year 2011-12, till the disposal of the appeal filed by the petitioner before the Tribunal.

- 3 - 2. The grievance of the petitioner is, appeal filed by the Assessee before the Tribunal relating to the assessment year 2011-12 against the order under Section 201[1] and 201[1A] of the Act has not been disposed of, culminating in the demand raised by the Authorities impugned herein.

3.

It is not in dispute that pursuant to filing of this writ petition, on the application filed by the Assessee for extension of interim order, the Tribunal placing reliance on the Judgment of this Court in Writ Petition Nos.52358-59/2017, modified the extended interim order, to deposit 55% of the demand and to retain the balance of another 20% in the account of the petitioner maintained with Citi Bank, M.G. Road Branch, Bengaluru. The said order was challenged by the petitioner in Writ Petition No.55578/2017 and connected matters which came to be disposed of on 13.12.2017, modifying the order of the Tribunal to the

- 4 - effect that the petitioner shall pay 20% to the respondent-Department since 30% of the outstanding dues has already been paid, for the balance of 25%, the petitioner shall furnish bank guarantee on or before 31.12.2017. This order of the learned Single Judge has been affirmed by the Division Bench of this Court in W.A.Nos.50-52/2018 and allied matters.

4.

In view of the aforesaid, the interim order of the Tribunal challenged in this petition merges with the order passed by this Court in W.P.No.55578/2017 and connected matters affirmed by the Division Bench of this Court in W.A.Nos.50-52/2018 and connected matters. Hence, this petition deserves to be dismissed.

Accordingly, writ petition stands dismissed as having rendered infructuous.

Sd/- JUDGE

AN/-, ln.

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