2011 (12) TMI 799

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....hukla, Advocate ORDER PER SUNIL KUMAR YADAV: This appeal is preferred by the Revenue against the order of the ld. CIT(A) pertaining to assessment year 2006-07 on a solitary ground that the ld. CIT(A) is not justified in allowing exemption under section 80P of the Income-tax Act, 1961 (hereinafter called as "the Act") on the interest income earned on investments and FDRs. 2. During the ....

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....Lakhimpur Kheri and others in ITA Nos. 124/LUC/2007 to 129/LUC/2007. The ld. counsel for the assessee has further contended that while adjudicating the issue, the ld. CIT(A) has followed the order of the Tribunal in the assessee's own case for assessment year 2004-05. Since a consistent view has been taken by the Tribunal on this issue, the order of the ld. CIT(A), which has been passed in consona....