Wp/4488/2022 Of Google India Private Limited v. Joint Commissioner Of Income - Tax (Osd)

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10 DAY OF MARCH 2022 BEFORE THE HON’BLE MR.JUSTICE B.M.SHYAM PRASAD WRITPETITIONNO.4488/2022(TIT) BETWEEN : GOOGLE INDIA PRIVATE LIMITED 4 AND 5 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 6 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 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: O R D E R 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 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