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2011 (8) TMI 1149 - ITAT AHMEDABADDisallowance of deduction u/s 80IB - jurisdiction of State of Gujara - Held that:- It is not in dispute that the office of Income Tax Office, Vapi, Ward-4, Daman falls within the jurisdiction of Income Tax Officer, Vapi who is in jurisdiction of CIT, Valsad and CCIT, Surat and CCIT, Ahmedabad which are situated in the State of Gujarat. The PAN and TAN details submitted by the assessee clearly indicated that the jurisdiction of the assessee lies at Gujarat only. Even the learned CIT(A) who decided the appeal of assessee at Daman is situated at Valsad (Gujarat). The copy of the acknowledgement of return is filed in the paper book to show that return is filed in the office of Income Tax Office, Vapi, Ward-4, Daman on 01-12-2006 and the Assessing Officer in the case of the assessee is also designated as Income Tax Officer, Vapi, Ward-4, Daman. The contention of the assessee, is therefore, correct that for all purposes the assessee is assessed at Vapi (State of Gujarat). The jurisdiction of the assessing authority at Daman and concurrently at Vapi which admittedly falls in the jurisdiction of State of Gujarat as noted above. For all practical intent and purposes the cases of Daman falls in the jurisdiction of Vapi and Valsad. Therefore, the assessee is rightly held to be assessed within the jurisdiction of State of Gujarat. Thus, the circular of CBDT applies to the case of the assessee also. The learned CIT(A) on proper appreciation of the facts and CBDT Circular and the beneficial provisions extended to the assessee, rightly allowed the appeal of the assessee by granting deduction u/s 80 IB of the IT Act
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