2017 (5) TMI 1577

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..... ssessee 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 for five years’ period from assessment year 2007-08 to 2011-12. The assessee had again claimed 100% deduction against eligible profits in the relevant assessment year 2012-13, which was 6th year of production by claim .....

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..... 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 copy of the order of the Ld. CIT(Appeals). It was during the course of attendance to hearing of scrutiny assessment of some other year in the case of the assessee, it came to the notice of the assessee that the impugned order had alrea .....

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..... cturing of Mono and Master Cartons. The assessee has already claimed deduction under section 80IC of the Act to the extent of 100% eligible profit for five years period from assessment year 2007-08 to 2011-12. The assessee had again claimed 100% deduction against eligible profits in the relevant assessment year 2012-13, which was 6th year of production by claiming substantial expansion of the un .....

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