Authority: Supreme Court of India

Order Date: 03-08-2026

Case Overview

  • Parties: Petitioner – PR Commissioner of Income Tax 3 & ANR; Respondent – M/s Google India Pvt Ltd. Additional applications for condonation of delay in filing (Diary Nos. 29783/2026 and 38009/2026) were also listed.
  • Origin: The petition arises from an impugned final judgment and order dated 08-10-2025 in ITA No. 136/2024 passed by the High Court of Karnataka at Bengaluru.
  • Proceedings: Special Leave Petition (Civil) Diary No. 29045/2026 was called for hearing on 03-08-2026 before a bench comprising Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.
  • Counsel: For the petitioner – Mr. Raghavendra P Shankar, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. Amit Sharma B, Adv.; Mr. B K Satija, Adv.; Ms. Shivangi Kumar, Adv.; Mr. Karan Lahiri, Adv.; Mr. Pranay Ranjan, Adv.; Mr. Brijesh Yadav, Adv. For the respondent – Mr. Tarun Gulati, Sr. Adv.; Mr. Kishore Kunal, AOR; Ms. Ankita Prakash, Adv.; Mr. Anuj Kumar, Adv.; Mr. Deepak Chopra, Sr. Adv.; Mr. Anmol Anand, AOR; Ms. Priya Tandon, Adv.; Mr. Adwiteya Grover, Adv.
  • Issues: The petition seeks relief against the Karnataka High Court’s order and includes requests for condonation of delay in filing certain applications.

Final Outcome

  • The Court ordered that the matter be listed for further hearing under Diary No. 24318/2026. No substantive decision on the merits of the tax dispute was rendered at this stage.

Topics: Tax Litigation, Supreme Court, Google India