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http://JUDIS.NIC.IN SUPREME COURT OF INDIA
CASE NO.:
Appeal (civil) 820 of 2008
PETITIONER:
Commissioner of Income Tax,Shimla
RESPONDENT:
M/s Ambuja Darla Karsog Mangu Transport Cooperative Society Ltd
DATE OF
CASE NO.:
Appeal (civil) 820 of 2008
PETITIONER:
Commissioner of Income Tax,Shimla
RESPONDENT:
M/s Ambuja Darla Karsog Mangu Transport Cooperative Society Ltd
DATE OF
JUDGMENT
: 25/01/2008
BENCH:
S.B. SINHA & V.S.SIRPURKAR
JUDGMENT:
BENCH:
S.B. SINHA & V.S.SIRPURKAR
JUDGMENT:
JUDGMENT
ORDER
CIVIL APPEAL NO. 820 /2008
(@SLP(C) No. 13435 /2006)
(@SLP(C) No. 13435 /2006)
WITH
C.A. No.821/2008(@ SLP(C) No. 14056/2007)
C.A.No.823/2008 (@ SLP(C) No. 7334/2007)
C.A.No.824/2008 (@ SLP(C) No. 6466/2007)
Delay condoned.
Leave granted.
When the matter was called out, learned Additional Solicitor
General placed before us a copy of the order passed by a Bench of this Court in
Commr. of Income Tax,Shimla Vs. M/s Sirmour Truck Operators Union, Gondpr \026
Civil Appeal No. 5845/2007 stating as under:
" Delay condoned. Leave granted.
M/s Gujarat Ambuja Cement Ltd. entered into a contract with M/s
Sirmour Truck Operators Union, the respondent herein. Respondent assessee is a society. Its members consist of truck operators. The question which arose before the
High Court in the Income Tax Appeals under Section 260A was whether assessee was liable or not liable to deduct TDS under Section 194 C of the Income Tax Act.
-1-
In our view, the afore-stated question is a substantial question of law. The High Court ought to have decided the said question. It ought not to have dismissed the appeals summarily. http://JUDIS.NIC.IN SUPREME COURT OF INDIA
For the afore-stated reasons, we set aside the impugned order and remit the matters to the High Court for consideration in accordance with law.
The appeals are disposed of accordingly. No order as to costs."
Following the said decision, we set aside the impugned judgment and remit the matter to the High Court for consideration of the matter afresh in accordance with law.
The appeals are disposed of accordingly.
C.A.No.823/2008 (@ SLP(C) No. 7334/2007)
C.A.No.824/2008 (@ SLP(C) No. 6466/2007)
Delay condoned.
Leave granted.
When the matter was called out, learned Additional Solicitor
General placed before us a copy of the order passed by a Bench of this Court in
Commr. of Income Tax,Shimla Vs. M/s Sirmour Truck Operators Union, Gondpr \026
Civil Appeal No. 5845/2007 stating as under:
" Delay condoned. Leave granted.
M/s Gujarat Ambuja Cement Ltd. entered into a contract with M/s
Sirmour Truck Operators Union, the respondent herein. Respondent assessee is a society. Its members consist of truck operators. The question which arose before the
High Court in the Income Tax Appeals under Section 260A was whether assessee was liable or not liable to deduct TDS under Section 194 C of the Income Tax Act.
-1-
In our view, the afore-stated question is a substantial question of law. The High Court ought to have decided the said question. It ought not to have dismissed the appeals summarily. http://JUDIS.NIC.IN SUPREME COURT OF INDIA
For the afore-stated reasons, we set aside the impugned order and remit the matters to the High Court for consideration in accordance with law.
The appeals are disposed of accordingly. No order as to costs."
Following the said decision, we set aside the impugned judgment and remit the matter to the High Court for consideration of the matter afresh in accordance with law.
The appeals are disposed of accordingly.