Commissioner Of Income Tax,Shimla vs M/S Ambuja Darla Karsog Mangu Transport ...

The Supreme Court held that the High Court erred in dismissing the Income Tax Appeals under Section 260A without addressing the substantial question of law regarding the liability of the respondent, M/s Sirmour Truck Operators Union, to deduct TDS under Section 194C of the Income Tax Act. The Court emphasized that such questions must be properly adjudicated rather than summarily dismissed. Consequently, the Court set aside the impugned order and remitted the matter to the High Court for fresh consideration.