2018 (8) TMI 1864

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1/07/2018, which is in supersession of its Circular No. 21/2015 dated 10/12/2015, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above listed appeals filed by the Revenue are not maintainable and liable to be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ir Trust, M/s Kare Electronics Development Pvt. Ltd., M/s Sri Kakulam Textiles Ltd., Sri Chandrashekar Bhat, M/s URS Consulting Pvt. Ltd., Society of Sisters of Charity, M/s SSK Pattina Sahakari Sangh Niyamit, Sri Sirwar Basavaraj, M/s Assystem India Ltd., M/s Sattva Aero Accessories and Systems Pvt. Ltd., M/s Mahalaxmipura, M/s Advaith Motors Pvt., Smt. Mallika Versus DCIT, ACIT, ITO S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 03/2018, dated 11/07/2018, which is in supersession of its Circular No. 21/2015 dated 10/12/2015, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above listed appeals filed by the Revenue are not maintainable an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X