Ahh gotcha. Don't understand the usefulness of something like this but this is how you would do the query.
select ActNo, max(case when ProcessMonth = '2012-Jul' then PlanName else '' end) as JulyResult
, MAX(case when ProcessMonth = '2012-Oct' then PlanName else '' end) as OctResult
, case when max(case when ProcessMonth = '2012-Jul' then PlanName else '' end) = MAX(case when ProcessMonth = '2012-Oct' then PlanName else '' end) then 2 else 1 end
from #tempo1
group by ActNo
order by ActNo
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