2017 (10) TMI 1386

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..... ries which is engaged in the business manufacturing and trading in EPS Thermocole Moulded Packaging Disposal Glass and BOPP Tapes at Baddi since 29.6.2004 and the initial assessment year for claim of deduction u/s 80IC was assessment year 2005- 06. The assessee has already claimed deduction under section 80IC to the extent of 100% eligible profit for five years’ period from assessment year 2005-06 .....

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..... Commissioner of Income Tax (Appeals) -2, Chandigarh (herein after referred to as CIT(Appeals) ) dated 16.1.2017 relating to assessment year 2013-14. 2. At the outset it may be pointed out that an application dated 9.10.2017 requesting for adjournment of the case has been filed on behalf of the authorized representative of the assessee stating that due to last date of filing Income Tax Return, .....

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..... the case are that the assessee is the proprietor of Windsor Industries which is engaged in the business manufacturing and trading in EPS Thermocole Moulded Packaging Disposal Glass and BOPP Tapes at Baddi since 29.6.2004 and the initial assessment year for claim of deduct ion u/s 80IC of the Income Tax Act, 1961 ( in short the Act ) was assessment year 2005- 06. The assessee has already claim .....

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