w w w . L a w y e r S e r v i c e s . i n
Deputy Commissioner of Income Tax v/s M/s. Suresh Steel Tubes Pvt Ltd
Company & Directors' Information:- S A L STEEL LIMITED [Active] CIN = L29199GJ2003PLC043148
Company & Directors' Information:- M M S STEEL PRIVATE LIMITED [Active] CIN = U27109TZ1996PTC006849
Company & Directors' Information:- G. O. STEEL PRIVATE LIMITED [Active] CIN = U27100PB2007PTC031033
Company & Directors' Information:- STEEL TUBES OF INDIA LTD [Active] CIN = L34300MP1959PLC000875
Company & Directors' Information:- C P S STEEL INDIA PRIVATE LIMITED [Active] CIN = U27104TZ2003PTC010552
Company & Directors' Information:- J M G STEEL PRIVATE LIMITED [Strike Off] CIN = U27105BR1992PTC004985
Company & Directors' Information:- H L STEEL PVT LTD [Active] CIN = U27107AS1992PTC003726
Company & Directors' Information:- K V M STEEL PRIVATE LIMITED [Active] CIN = U29141DL1988PTC031248
Company & Directors' Information:- SURESH STEEL TUBES PRIVATE LIMITED [Active] CIN = U27107KA2005PTC036039
Company & Directors' Information:- K STEEL PRIVATE LIMITED [Strike Off] CIN = U27104JH1973PTC000998
Company & Directors' Information:- R. J. STEEL PRIVATE LIMITED [Active] CIN = U28112MH2009PTC193047
Company & Directors' Information:- K B TUBES PRIVATE LIMITED [Strike Off] CIN = U25202HR2001PTC034632
Company & Directors' Information:- M M STEEL PRIVATE LIMITED [Active] CIN = U27107MH2001PTC131270
Company & Directors' Information:- S F TUBES PRIVATE LIMITED [Active] CIN = U28910WB2014PTC200568
Company & Directors' Information:- T C TUBES PRIVATE LIMITED [Active] CIN = U74992MH2011PTC224694
Company & Directors' Information:- M B TUBES PVT LTD [Active] CIN = U74899DL1990PTC041247
Company & Directors' Information:- B L STEEL PVT LTD [Active] CIN = U51909WB1981PTC034021
Company & Directors' Information:- R K G STEEL PRIVATE LIMITED [Active] CIN = U27109DL2004PTC128852
Company & Directors' Information:- V B STEEL PRIVATE LIMITED [Active] CIN = U28112MH2010PTC211691
Company & Directors' Information:- I B STEEL COMPANY PRIVATE LIMITED [Strike Off] CIN = U28910MH2010PTC211344
Company & Directors' Information:- B N TUBES PRIVATE LIMITED [Active] CIN = U74899DL1993PTC056601
Company & Directors' Information:- Y D STEEL PRIVATE LIMITED [Strike Off] CIN = U27109WB1997PTC086155
Company & Directors' Information:- J S C STEEL PRIVATE LIMITED [Active] CIN = U27106UP2013PTC061568
Company & Directors' Information:- B B TUBES PRIVATE LIMITED [Active] CIN = U27106PB2000PTC023600
Company & Directors' Information:- S. M. STEEL PRIVATE LIMITED [Active] CIN = U51101MH2013PTC239811
Company & Directors' Information:- R K P STEEL LTD [Active] CIN = L27109WB1980PLC033206
Company & Directors' Information:- M C TUBES PVT LTD [Active] CIN = U27105WB1988PTC044270
Company & Directors' Information:- C P STEEL PRIVATE LIMITED [Active] CIN = U27100WB2008PTC127447
Company & Directors' Information:- S D S TUBES PRIVATE LIMITED [Active] CIN = U74899DL1992PTC049996
Company & Directors' Information:- C S TUBES PRIVATE LIMITED [Active] CIN = U27200MH2000PTC125998
Company & Directors' Information:- A. K. J. STEEL PRIVATE LIMITED [Active] CIN = U28112WB2010PTC144880
Company & Directors' Information:- C D STEEL PVT LTD [Under Liquidation] CIN = U27109WB1981PTC034340
Company & Directors' Information:- T M S STEEL PRIVATE LIMITED [Strike Off] CIN = U02710TZ1996PTC007498
Company & Directors' Information:- M J TUBES PVT LTD [Strike Off] CIN = U27209WB1985PTC038634
Company & Directors' Information:- D P TUBES PVT LTD [Strike Off] CIN = U25191CH1994PTC015507
Company & Directors' Information:- R M TUBES PRIVATE LIMITED [Active] CIN = U74899DL1990PTC040707
Company & Directors' Information:- P M R STEEL PRIVATE LIMITED [Active] CIN = U51102DL2003PTC122675
Company & Directors' Information:- C T STEEL PVT LTD [Active] CIN = U27109WB2005PTC106634
Company & Directors' Information:- P G STEEL PVT LTD [Strike Off] CIN = U24111AS1998PTC005409
Company & Directors' Information:- A P STEEL TUBES PRIVATE LIMITED [Active] CIN = U27106PB1999PTC022480
Company & Directors' Information:- A AND S STEEL PRIVATE LIMITED [Active] CIN = U63090DL1987PTC027835
Company & Directors' Information:- K M TUBES PVT LTD [Strike Off] CIN = U27109WB2006PTC109054
Company & Directors' Information:- M. M. TUBES PRIVATE LIMITED [Under Process of Striking Off] CIN = U26900DL2010PTC202744
Company & Directors' Information:- J S STEEL PRIVATE LIMITED [Active] CIN = U52190CT1978PTC001432
Company & Directors' Information:- U M STEEL PRIVATE LIMITED [Strike Off] CIN = U27209TN1986PTC013670
Company & Directors' Information:- E & G STEEL INDIA PRIVATE LIMITED [Strike Off] CIN = U28113PN2009PTC134643
Company & Directors' Information:- C R STEEL AND TUBES PVT LTD [Active] CIN = U28914TG1988PTC008443
Company & Directors' Information:- L N STEEL PRIVATE LIMITED [Active] CIN = U27310WB2007PTC118206
Company & Directors' Information:- K. D. W. STEEL PRIVATE LIMITED [Active] CIN = U28910UP2011PTC043976
Company & Directors' Information:- R. N. STEEL PRIVATE LIMITED [Active] CIN = U27100WB2007PTC116588
Company & Directors' Information:- P M STEEL PRIVATE LIMITED [Active] CIN = U27105MP1982PTC001915
Company & Directors' Information:- M R STEEL (INDIA) PRIVATE LIMITED [Active] CIN = U27100TG2013PTC088808
Company & Directors' Information:- C K STEEL PVT LTD [Active] CIN = U29150WB1975PTC030259
Company & Directors' Information:- A M Q STEEL PRIVATE LIMITED [Strike Off] CIN = U27310UP2012PTC053823
Company & Directors' Information:- K. N. TUBES PRIVATE LIMITED [Active] CIN = U27109WB2007PTC118571
Company & Directors' Information:- K STEEL & COMPANY PVT LTD [Strike Off] CIN = U51909WB1991PTC053960
Company & Directors' Information:- R TUBES PVT LTD [Strike Off] CIN = U25201RJ1981PTC002305
Company & Directors' Information:- N S STEEL PVT LTD [Strike Off] CIN = U27106PB1980PTC004266
Company & Directors' Information:- R K TUBES PVT LTD [Active] CIN = U27209WB1987PTC041904
Company & Directors' Information:- R C STEEL PVT LTD [Strike Off] CIN = U28112AS1980PTC001811
Company & Directors' Information:- T R TUBES PVT LTD [Strike Off] CIN = U27109HR1988PTC030280
Company & Directors' Information:- I R TUBES PVT LTD [Active] CIN = U25191MH1981PTC024179
Company & Directors' Information:- P D STEEL PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC038426
Company & Directors' Information:- A K STEEL PVT LTD [Strike Off] CIN = U99999DL1961PTC003566
Company & Directors' Information:- A S STEEL TUBES PVT LTD [Active] CIN = U25209CH1987PTC007611
Company & Directors' Information:- H S P STEEL PRIVATE LIMITED [Strike Off] CIN = U27100MH2013PTC242983
Company & Directors' Information:- R B R STEEL PRIVATE LIMITED [Active] CIN = U51103PB2013PTC037791
Company & Directors' Information:- K P TUBES PRIVATE LIMITED [Active] CIN = U28910MH2015PTC260603
Company & Directors' Information:- D H STEEL PRIVATE LIMITED [Strike Off] CIN = U27109RJ2012PTC039742
Company & Directors' Information:- R A STEEL PRIVATE LIMITED [Active] CIN = U51909MH2014PTC253625
Company & Directors' Information:- N. V. STEEL PRIVATE LIMITED [Strike Off] CIN = U27310DL2009PTC186541
Company & Directors' Information:- K. D. STEEL PRIVATE LIMITED [Strike Off] CIN = U28939DL2012PTC244467
Company & Directors' Information:- STEEL INDIA PRIVATE LIMITED [Strike Off] CIN = U00349KA1958PTC001309
Company & Directors' Information:- STEEL CO PVT LTD [Strike Off] CIN = U51109WB1947PTC015981
Company & Directors' Information:- M M S STEEL PRIVATE LIMITED [Active] CIN = U27109TZ1996PTC006849
Company & Directors' Information:- G. O. STEEL PRIVATE LIMITED [Active] CIN = U27100PB2007PTC031033
Company & Directors' Information:- STEEL TUBES OF INDIA LTD [Active] CIN = L34300MP1959PLC000875
Company & Directors' Information:- C P S STEEL INDIA PRIVATE LIMITED [Active] CIN = U27104TZ2003PTC010552
Company & Directors' Information:- J M G STEEL PRIVATE LIMITED [Strike Off] CIN = U27105BR1992PTC004985
Company & Directors' Information:- H L STEEL PVT LTD [Active] CIN = U27107AS1992PTC003726
Company & Directors' Information:- K V M STEEL PRIVATE LIMITED [Active] CIN = U29141DL1988PTC031248
Company & Directors' Information:- SURESH STEEL TUBES PRIVATE LIMITED [Active] CIN = U27107KA2005PTC036039
Company & Directors' Information:- K STEEL PRIVATE LIMITED [Strike Off] CIN = U27104JH1973PTC000998
Company & Directors' Information:- R. J. STEEL PRIVATE LIMITED [Active] CIN = U28112MH2009PTC193047
Company & Directors' Information:- K B TUBES PRIVATE LIMITED [Strike Off] CIN = U25202HR2001PTC034632
Company & Directors' Information:- M M STEEL PRIVATE LIMITED [Active] CIN = U27107MH2001PTC131270
Company & Directors' Information:- S F TUBES PRIVATE LIMITED [Active] CIN = U28910WB2014PTC200568
Company & Directors' Information:- T C TUBES PRIVATE LIMITED [Active] CIN = U74992MH2011PTC224694
Company & Directors' Information:- M B TUBES PVT LTD [Active] CIN = U74899DL1990PTC041247
Company & Directors' Information:- B L STEEL PVT LTD [Active] CIN = U51909WB1981PTC034021
Company & Directors' Information:- R K G STEEL PRIVATE LIMITED [Active] CIN = U27109DL2004PTC128852
Company & Directors' Information:- V B STEEL PRIVATE LIMITED [Active] CIN = U28112MH2010PTC211691
Company & Directors' Information:- I B STEEL COMPANY PRIVATE LIMITED [Strike Off] CIN = U28910MH2010PTC211344
Company & Directors' Information:- B N TUBES PRIVATE LIMITED [Active] CIN = U74899DL1993PTC056601
Company & Directors' Information:- Y D STEEL PRIVATE LIMITED [Strike Off] CIN = U27109WB1997PTC086155
Company & Directors' Information:- J S C STEEL PRIVATE LIMITED [Active] CIN = U27106UP2013PTC061568
Company & Directors' Information:- B B TUBES PRIVATE LIMITED [Active] CIN = U27106PB2000PTC023600
Company & Directors' Information:- S. M. STEEL PRIVATE LIMITED [Active] CIN = U51101MH2013PTC239811
Company & Directors' Information:- R K P STEEL LTD [Active] CIN = L27109WB1980PLC033206
Company & Directors' Information:- M C TUBES PVT LTD [Active] CIN = U27105WB1988PTC044270
Company & Directors' Information:- C P STEEL PRIVATE LIMITED [Active] CIN = U27100WB2008PTC127447
Company & Directors' Information:- S D S TUBES PRIVATE LIMITED [Active] CIN = U74899DL1992PTC049996
Company & Directors' Information:- C S TUBES PRIVATE LIMITED [Active] CIN = U27200MH2000PTC125998
Company & Directors' Information:- A. K. J. STEEL PRIVATE LIMITED [Active] CIN = U28112WB2010PTC144880
Company & Directors' Information:- C D STEEL PVT LTD [Under Liquidation] CIN = U27109WB1981PTC034340
Company & Directors' Information:- T M S STEEL PRIVATE LIMITED [Strike Off] CIN = U02710TZ1996PTC007498
Company & Directors' Information:- M J TUBES PVT LTD [Strike Off] CIN = U27209WB1985PTC038634
Company & Directors' Information:- D P TUBES PVT LTD [Strike Off] CIN = U25191CH1994PTC015507
Company & Directors' Information:- R M TUBES PRIVATE LIMITED [Active] CIN = U74899DL1990PTC040707
Company & Directors' Information:- P M R STEEL PRIVATE LIMITED [Active] CIN = U51102DL2003PTC122675
Company & Directors' Information:- C T STEEL PVT LTD [Active] CIN = U27109WB2005PTC106634
Company & Directors' Information:- P G STEEL PVT LTD [Strike Off] CIN = U24111AS1998PTC005409
Company & Directors' Information:- A P STEEL TUBES PRIVATE LIMITED [Active] CIN = U27106PB1999PTC022480
Company & Directors' Information:- A AND S STEEL PRIVATE LIMITED [Active] CIN = U63090DL1987PTC027835
Company & Directors' Information:- K M TUBES PVT LTD [Strike Off] CIN = U27109WB2006PTC109054
Company & Directors' Information:- M. M. TUBES PRIVATE LIMITED [Under Process of Striking Off] CIN = U26900DL2010PTC202744
Company & Directors' Information:- J S STEEL PRIVATE LIMITED [Active] CIN = U52190CT1978PTC001432
Company & Directors' Information:- U M STEEL PRIVATE LIMITED [Strike Off] CIN = U27209TN1986PTC013670
Company & Directors' Information:- E & G STEEL INDIA PRIVATE LIMITED [Strike Off] CIN = U28113PN2009PTC134643
Company & Directors' Information:- C R STEEL AND TUBES PVT LTD [Active] CIN = U28914TG1988PTC008443
Company & Directors' Information:- L N STEEL PRIVATE LIMITED [Active] CIN = U27310WB2007PTC118206
Company & Directors' Information:- K. D. W. STEEL PRIVATE LIMITED [Active] CIN = U28910UP2011PTC043976
Company & Directors' Information:- R. N. STEEL PRIVATE LIMITED [Active] CIN = U27100WB2007PTC116588
Company & Directors' Information:- P M STEEL PRIVATE LIMITED [Active] CIN = U27105MP1982PTC001915
Company & Directors' Information:- M R STEEL (INDIA) PRIVATE LIMITED [Active] CIN = U27100TG2013PTC088808
Company & Directors' Information:- C K STEEL PVT LTD [Active] CIN = U29150WB1975PTC030259
Company & Directors' Information:- A M Q STEEL PRIVATE LIMITED [Strike Off] CIN = U27310UP2012PTC053823
Company & Directors' Information:- K. N. TUBES PRIVATE LIMITED [Active] CIN = U27109WB2007PTC118571
Company & Directors' Information:- K STEEL & COMPANY PVT LTD [Strike Off] CIN = U51909WB1991PTC053960
Company & Directors' Information:- R TUBES PVT LTD [Strike Off] CIN = U25201RJ1981PTC002305
Company & Directors' Information:- N S STEEL PVT LTD [Strike Off] CIN = U27106PB1980PTC004266
Company & Directors' Information:- R K TUBES PVT LTD [Active] CIN = U27209WB1987PTC041904
Company & Directors' Information:- R C STEEL PVT LTD [Strike Off] CIN = U28112AS1980PTC001811
Company & Directors' Information:- T R TUBES PVT LTD [Strike Off] CIN = U27109HR1988PTC030280
Company & Directors' Information:- I R TUBES PVT LTD [Active] CIN = U25191MH1981PTC024179
Company & Directors' Information:- P D STEEL PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC038426
Company & Directors' Information:- A K STEEL PVT LTD [Strike Off] CIN = U99999DL1961PTC003566
Company & Directors' Information:- A S STEEL TUBES PVT LTD [Active] CIN = U25209CH1987PTC007611
Company & Directors' Information:- H S P STEEL PRIVATE LIMITED [Strike Off] CIN = U27100MH2013PTC242983
Company & Directors' Information:- R B R STEEL PRIVATE LIMITED [Active] CIN = U51103PB2013PTC037791
Company & Directors' Information:- K P TUBES PRIVATE LIMITED [Active] CIN = U28910MH2015PTC260603
Company & Directors' Information:- D H STEEL PRIVATE LIMITED [Strike Off] CIN = U27109RJ2012PTC039742
Company & Directors' Information:- R A STEEL PRIVATE LIMITED [Active] CIN = U51909MH2014PTC253625
Company & Directors' Information:- N. V. STEEL PRIVATE LIMITED [Strike Off] CIN = U27310DL2009PTC186541
Company & Directors' Information:- K. D. STEEL PRIVATE LIMITED [Strike Off] CIN = U28939DL2012PTC244467
Company & Directors' Information:- STEEL INDIA PRIVATE LIMITED [Strike Off] CIN = U00349KA1958PTC001309
Company & Directors' Information:- STEEL CO PVT LTD [Strike Off] CIN = U51109WB1947PTC015981
I.T. A. No. 1364/BANG of 2018
Decided On, 05 September 2018
At, Income Tax Appellate Tribunal Bangalore
By, THE HONOURABLE MR. JASON P. BOAZ
By, ACCOUNTANT MEMBER & THE HONOURABLE MR. LALIET KUMAR
By, JUDICIAL MEMBER
For the Appellant: Dr. P. V. Pradeep Kumar, Addl. CIT (D.R). For the Respondent: B. Chattaraj, Advocate.
Judgment Text
Jason P Boaz, A.M.:
1. This appeal at the instance of the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals)-6, Bangalore dt.30.11.2017 for Assessment Year 2012-13.
2. In the above appeal, the tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs.20 lakhs fixed by the CBDT in Circular No.03/2018, dt.11.7.2018, which is issued in supersession of its Circular No.21/2015 dt.10.12.2015, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration of the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above appeal filed by the Revenue is not maintainable and liable to be dismissed in limine.
3. In the result, Revenue's appeal for A
1. This appeal at the instance of the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals)-6, Bangalore dt.30.11.2017 for Assessment Year 2012-13.
2. In the above appeal, the tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs.20 lakhs fixed by the CBDT in Circular No.03/2018, dt.11.7.2018, which is issued in supersession of its Circular No.21/2015 dt.10.12.2015, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration of the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above appeal filed by the Revenue is not maintainable and liable to be dismissed in limine.
3. In the result, Revenue's appeal for A
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ssessment Year 2012-13 is dismissed. Registry is directed to inform the parties accordingly.