TMI Blog2012 (4) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ke of convenience. 2. Brief facts of the case are that the assessee herein is a company in which public are not substantially interested and is engaged in the business of providing cold storage chain facility for the agricultural produce. The assessee provides the following facilities for storage of agricultural produce in refrigerated chambers: a) Unloading of the commodities from the carriages on the platform at the premises of the cold storage unit. b) Analysis of the commodities so as to decide whether the fumigation of the stocks is necessary or not and to fumigate the stocks wherever necessary. c) To lay the stocks in the pre cooling covered platform with fan facility so as to bring down the temperature of the commodities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed the revised return of income claiming deduction u/s 80(B)(11). Subsequently the Assessing Officer issued notices u/s 143(2) and 141(1) requiring the assessee to explain as to why deduction claimed u/s 80(B)(11) should not be withdrawn as according to the Assessing Officer the assessee is not carrying on any activity of cold chain facility. The assessee filed detailed explanation mentioning the activities and the facilities provided. The Assessing Officer, however, did not accept the said explanation on the ground that the cold chain facility is complete only if the transport facility is also provided. According to the assessee to allow deduction u/s 80IB it is enough if he maintains either the cold storage facility or cold transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has also been filed before us. It has also been brought to our notice that the said decision of the Agra Bench of the Tribunal has also been affirmed by the Hon ble Allahabad High Court, vide its order dated 3.11.2011 in Income Tax Appeal No.288 of 2009. In view of the matter and in the absence of any decision to the contrary brought to our notice, we find no infirmity in the order of the CIT(A). We accordingly uphold the same rejecting the grounds of the Revenue in this appeal . 7. Respectfully following our decision in assessee s own case for earlier years, the Revenue s appeals are dismissed. 8. In the result, all the three appeals filed by the Revenue are dismissed. Order pronounced in the open Court on: 11. 4.2012 - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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