SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO. 3770 OF 2017
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Commissioner of Income-tax (TDS), Ahmedabad......................................Appellant.
v.
Siyaram Metal Udyog (P.) Ltd.
...................................................................Respondent |
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A.K. SIKRI AND ASHOK BHUSHAN, JJ.
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| Date :FEBRUARY 20, 2017 |
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| Appearances |
Rupesh Kumar, Ms. Anita Sahani and Mrs. Anil Katiyar, Advs. for the Petitioner.
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Section 206C of the Income Tax Act, 1961 — Collection of tax at source — SLP granted against High Court's ruling that no time limit is provided in section 206C(1A) to make a decision in form 27C collected from buyers and mere minor delay in furnishing form 27C would not make assessee liable for non-Collection of TCS — Commissioner of Income Tax vs. Siyaram Metal Udyog P. Ltd.
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JUDGMENT
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1. Delay condoned.
2. Leave granted.
3. To be heard along with Civil Appeal No. 2651 of 2015.
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[2017] 246 TAXMAN 376 (SC) |
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