2011 (7) TMI 1341

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..... e assessee arises from the order passed by the ld. CIT(A) I, Coimbatore dated 08.02.2011 relevant to the assessment year 2007- 08, wherein following two effective grounds have been raised: 2. The ld. CIT(A) erred in construing that the claim of deduction u/s. 80P(2) on account of income from sale of crackers and on account of income from PDS activities were u/s. 80P(2)(f). 3. The ld. CIT(A) .....

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..... we find that the issue is covered by earlier decision of D Bench of the Tribunal in assessee s own case in ITA No. 220/Mds/08 for the assessment year 2005- 06 dated 19.03.2008, wherein, both the issues raised in this appeal, which were raised in that appeal, have been decided against the assessee. Therefore, following the said decision, we confirm the order of the ld. CIT(A) and dismiss the app .....

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