2012 (12) TMI 453

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....ppeal has been filed under Section 260-A of the Income tax Act, 1961 (hereinafter referred to as the Act) against the judgment and order dated 8th June, 2012 passed by the Income Tax Appellate Tribunal, Agra. The assessee is situated at Guna, Madhya Pradesh and the Assessing Officer is situated at Gwalior being Additional Commissioner of Income Tax, Range 3, Gwalior. Commissioner of Income Tax (A....

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....he assessee placed a reliance on a decision of the Hon'ble Supreme Court in the case of Canon Steels P. Ltd. vs. Commissioner of Customs (Export Promotion) (2007 (218) E.L.T. 161 and submitted that the appeal before this Court is maintainable. We have given our thoughtful consideration to the various pleas raised by the learned counsel for the parties and find that the Hon'ble Supreme Court in th....