2017 (5) TMI 1577

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....Per Sanjay Garg, Judicial Member : The 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 repl....

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....ave fairly agreed that the issue addressed in 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 ....