Additions were made by Assessing Officer towards suppressed sales, assessee claimed that its entitlement towards claim of deduction under section 80-IB would also be consequentially raised.  Commissioner (Appeals) denied said claim on ground that claim for deduction under section 80-IB is based on satisfaction of a set of conditions and legal requirements as specified in Act, one of which is verification and authentication of claim by Auditor in statutory Form 10CCB but said mandatory requirement would not be satisfied by assessee insofar addition was made in its hands towards suppressed production. Accordingly the order of  CIT(A) is affirmed. (AY. 2012-13)