COMMNR. OF INCOME TAX, SHIMLA vs. M/S. AMBUJA DARLA KARSOG MANGU T.C.S.LTD

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C.A. No.-000820-000820 - 2008Supreme Court25 January 20082 pages
For Petitioner: B. V. BALARAM DASFor Respondent: BINA GUPTA
AI SummaryRemanded

What did the Supreme Court hold?

The Supreme Court held that the question of TDS liability was a substantial question of law that the High Court ought to have decided. Consequently, the impugned order was set aside.

What were the facts?

The appeals concerned whether the respondent assessee, a society of truck operators, was liable to deduct TDS under Section 194C of the Income Tax Act for payments made under a contract. The High Court had summarily dismissed the appeals.

What were the issues?

Whether the High Court was justified in summarily dismissing appeals on the substantial question of law regarding TDS liability under Section 194C.

Which sections of the Income-tax Act were involved?

Section 194C

AI-generated summary — verify with the full judgment below

http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 2 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: JUDGMENT

ORDER CIVIL APPEAL NO. 820 /2008 (@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 Page 2 of 2 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.

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