ITA NO.898/KOL/2018 [ASSESSMENT YEAR: 2012-13] COPY FORWARDED TO: 1. APPELLANT- M/S STEEL & METAL TRADING CO., SUBASH AGARWAL & ASSOCIATES, SIDDHA GIBSON, 1, GIBSON LANE, 2 ND FLOOR, SUITE-213, KOLKATA-700069. 2. RESPONDENT-DCIT, CIRCLE-36, AAYAKAR BHAWAN POORVA, 110, SHANITPALLY, 8 TH FLOOR, E.M.BYPASS, KOLKATA-700107. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA BENCH 5. DR: ITAT-KOLKATA SR.P.S./H.O.O ITAT, KOLKATA