COMMR.OF INCOME TAX,SHIMLA vs M/S SIRMOUR TRUCK OPERATORS UNION GONDPR — C.A. No. 5845/2007
Case under Section XIV-A. Status: Disposed.
CNR: SCIN010060542007
Filing Date
27-Feb-2007
Registration No
C.A. No. 5845/2007
Diary Number
6054/2007
Order Date
12-Dec-2007
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Last updated 21-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMR.OF INCOME TAX,SHIMLA
Respondent(s)
-
1.M/S SIRMOUR TRUCK OPERATORS UNION GONDPR
Case History
Summary of C.A. No. 005845/2007 The Supreme Court heard the Commissioner of Income Tax, Shimla's appeal against Sirmour Truck Operators Union regarding TDS deduction obligations under Section 194C of the Income Tax Act. The Court found that the High Court had summarily dismissed the income tax appeals without addressing the substantial question of law raised. The Court set aside the High Court's order and remitted the matters back for proper consideration in accordance with law, with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.
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