2017 (5) TMI 1577

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....he present appeal has been preferred by the assessee against the order dated 9.3.2016 of Ld. CIT (Appeals), Shimla relating to assessment year 2012-13.   2. At the outset, the Ld. counsel for assessee stated that the appeal is barred by 64 days. In the show cause notice issued by the Registry regarding delay in filing the appeal, the assessee has replied that it did not ever received the cop....

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.... the present appeal is identical to what has been decided by the Co-ordinate Bench in ITA No. 798/CHD/2012 in the case of Hycron Electronics Vs ITO.    5. The relevant facts of the case are that the assessee is a firm engaged in manufacturing of Mono and Master Cartons.  The assessee has already claimed deduction under section 80IC of the Act to the extent of 100% eligible profit f....