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Deputy Commissioner of Income Tax v/s M/s. Suresh Steel Tubes Pvt Ltd


Company & Directors' Information:- STEEL TUBES OF INDIA LTD [Active] CIN = L34300MP1959PLC000875

Company & Directors' Information:- J M G STEEL PRIVATE LIMITED [Strike Off] CIN = U27105BR1992PTC004985

Company & Directors' Information:- SURESH STEEL TUBES PRIVATE LIMITED [Active] CIN = U27107KA2005PTC036039

Company & Directors' Information:- K B TUBES PRIVATE LIMITED [Strike Off] CIN = U25202HR2001PTC034632

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 N TUBES PRIVATE LIMITED [Active] CIN = U74899DL1993PTC056601

Company & Directors' Information:- B B TUBES PRIVATE LIMITED [Active] CIN = U27106PB2000PTC023600

Company & Directors' Information:- M C TUBES PVT LTD [Active] CIN = U27105WB1988PTC044270

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:- M R TUBES PRIVATE LTD [Active] CIN = U74899DL1988PTC031808

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:- C T STEEL PVT LTD [Active] CIN = U27109WB2005PTC106634

Company & Directors' Information:- A P STEEL TUBES PRIVATE LIMITED [Active] CIN = U27106PB1999PTC022480

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:- 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:- C K STEEL PVT LTD [Active] CIN = U29150WB1975PTC030259

Company & Directors' Information:- K. N. TUBES PRIVATE LIMITED [Active] CIN = U27109WB2007PTC118571

Company & Directors' Information:- J T STEEL TUBES PVT LTD [Strike Off] CIN = U26921PB1993PTC013228

Company & Directors' Information:- R TUBES PVT LTD [Strike Off] CIN = U25201RJ1981PTC002305

Company & Directors' Information:- J N STEEL TUBES PVT LTD [Strike Off] CIN = U27109DL1973PTC006847

Company & Directors' Information:- R K TUBES PVT LTD [Active] CIN = U27209WB1987PTC041904

Company & Directors' Information:- M A S TUBES PRIVATE LIMITED [Strike Off] CIN = U74999DL2000PTC105430

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:- A S STEEL TUBES PVT LTD [Active] CIN = U25209CH1987PTC007611

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:- K. D. STEEL PRIVATE LIMITED [Strike Off] CIN = U28939DL2012PTC244467

Company & Directors' Information:- STEEL INDIA PRIVATE LIMITED [Strike Off] CIN = U00349KA1958PTC001309

    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

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ssessment Year 2012-13 is dismissed. Registry is directed to inform the parties accordingly.
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