23 November 2012
We have registered office in pune as our factory at pune.But our PAN is from Mumbai as our corporate office is in Mumbai.We have made assessment till date in Mumbai, as PAN is from Mumbai.We have told by Pune I.T that hence forth assessment will be done from pune I.T only as our registered office is in pune.Pls gide. Is it rule that where the registered office is located I.t assessment is done from there only.
23 November 2012
in my opinion : No it is not the rule you can show to the ITO that the books of accounts are been maintained at mumbai office and hence it is not possible to transfer the assessement proceedings to pune.