J. Sudhakar Reddy, A.M. - These appeals have been filed by the assessee against the orders of the CIT(A)-II, Hyderabad, dated 22nd March, 2001. As common issues are involved in all these appeals, they are disposed of by way of this common order for the sake of convenience.

2. The common issue in all these appeals relates to orders dated 28th February, 2000 passed by the Assessing Officer under section 154 of the Income-tax Act, 1961. The assessee's claim for deduction under section 80J for assessment years 1976-77 and 1977-78, deduction under section 80J and investment allowance under section 32A for assessment years 1979-80, 1980-81, 1984-85 and 1985-86, and deduction under sections 80HH and 80-I and investment allowance under section 32A, was denied originally, but it was allowed consequent to appellate orders in the assessee's case. Subsequently, Hon'ble Supreme Court in the assessee's case in CIT v. Venkateswara Hatcheries (P.) Ltd. [1999] 237 ITR 1741 (SC), reversed the judgment of the Hon'ble A.P. High Court and held that the assessee is not entitled for investment allowance under section 32A and deductions under sections 80HH, 80HHA, 80-I and 80J of the Act. The Assessi