Case Name: Special Leave Petition (Civil) Diary No. 25127/2025, arising from impugned judgment dated 03‑06‑2025 in WP No.1730/2019 of the Karnataka High Court.
Petitioner: Assistant Commissioner of Income Tax (International Taxation).
Respondent: Google Ireland Limited.
Court/Authority: Supreme Court of India.
Order Date: 29‑05‑2026.
Relevant Application: IA No. 156897/2026 (condonation of delay in filing).
Parties Involved
Petitioner Counsel: Mr. N Venkataraman (A.S.G.), Mrs. Nisha Bagchi (Senior Advocate), Mr. Sudarshan Lamba (Advocate‑on‑Record), Mr. V Chandrashekhara Bharathi (Advocate), Mr. Prashant Singh II (Advocate), Mrs. Sushma Verma (Advocate).
Respondent Counsel: Mr. Deepak Chopra (Advocate), Mr. Anmol Anand (Advocate‑on‑Record), Ms. Priya Tandon (Advocate), Mr. Adwiteya Grover (Advocate).
Bench: Hon’ble Mr. Justice Aravind Kumar and Hon’ble Mr. Justice Prasanna B. Varale.
Issues / Allegations / Violations
Petition sought condonation of delay in filing IA No. 156897/2026.
The underlying dispute stems from an order passed by a Single Judge of the Karnataka High Court, against which an intra‑court appeal is permissible under Section 4 of the Karnataka High Court Act, 1961.
Findings & Observations
The Court observed that the impugned order was issued by a Single Judge and that an intra‑court appeal is statutorily allowed.
No opinion was expressed on the merits of the underlying tax matter.
The Court reserved liberty to the petitioner to file an appeal within the stipulated period.
Penalties / Settlements / Directions
Delay Condoned: The Court condoned the delay in filing IA No. 156897/2026.
Dismissal: The Special Leave Petition was dismissed.
Appeal Liberty: The petitioner may file an intra‑court appeal within six weeks from the date of this order; the Karnataka High Court will hear it on its merits.
Pending Applications: Any pending applications, if any, stand disposed of.
Corrective Actions & Future Obligations
The petitioner is required to file the intra‑court appeal within the six‑week window if it chooses to proceed.
The Karnataka High Court will examine the appeal on its own merits and in accordance with law.
Final Ruling & Enforcement
The Supreme Court’s order condones the filing delay, dismisses the Special Leave Petition, and grants permission to appeal, with all other pending applications disposed of.
