COMMISSIONER OF INCOME TAX,GUWAHATI-II vs M/S NAMDANG TEA COMPANY (INDIA) LTD. — SLP(C) No. 15537/2007

The Supreme Court heard the Income Tax Commissioner's Special Leave Petition challenging the High Court of Guwahati's decision dated 17/11/2006. The Court condoned the delay in filing the petition but declined to interfere with the High Court's judgment, instead directing that the Department may pursue a review petition before the High Court if advised, without expressing any opinion on its maintainability. The petition was disposed of accordingly. This case analysis is maintained by casestatus.in based on publicly available court records.