High CourtsDivision Bench(2018) 02 KAR CK 0123

GOOGLE INDIA PRIVATE LIMITED vs THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)

Karnataka High Court · Decided on 8 February 2018

HON’BLE JUDGES
H.G.Ramesh, P.S.Dinesh Kumar
RESULT
Dismissed
CASE NUMBER
50-52 of 2018

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Judgment

19 paragraphs · 230 words

Asst. Year,Total demand Rs.,Amount paid Rs.

2009-10,"101,47,23,190","50,00,00,000

2010-11,"159,27,89,430","80,00,00,000

2011-12,"163,39,74,680","49,01,92,404

2012-13,"486,46,79,020","145,94,03,706

Total,"910,61,66,320","324,95,96,110

assessment years 2009-10 and 2010-11. For the assessment year 2011-12, the Hon''ble Single Judge has directed the petitioner to deposit 20%",,

of tax demand, which would in all account for 50% of tax demand for the assessment year and to furnish a bank guarantee for 25% of the tax",,

demand, in parity with orders made for assessment years 2009-10 and 2010-11.",,

15.

So far as the assessment year 2012-13 is concerned, the Hon''ble Single Judge has modified Tribunal''s order by directing the petitioner to",,

furnish bank guarantee equivalent to 45% of the tax demand in terms of the order passed by this Court in Writ Petition No.13601/2017.,,

16.

An order under Section 254 (2A) of the Act is a discretionary order. Therefore, in our considered view, both Tribunal''s order as well as",,

Hon''ble Single Judge''s order cannot be classified as those which any reasonable person cannot pass. Therefore, we see no error in the discretion",,

exercised by the Tribunal and the Hon''ble Single Judge in modifying Tribunal''s order. Therefore, we refrain to interfere with the order impugned.",,

17.

Resultantly, these appeals fail and are accordingly dismissed.",,

18.

In view of dismissal of the writ appeals, the pending interlocutory applications do not survive for consideration and the same are accordingly",,

dismissed.,,

Appeals dismissed.,,

We make no order as to costs.,,