Where to file ITR

PC Saggi (Head) (60 Points)

21 October 2009  

Dear sir, I am in the impression that Income tax Return is to be filed with the ITO where geographicaly the office of the tax payer is situated. But now some body has told me that the ITR is to be filed with the ITO from where the PAN Card is issued. Or the address on the Pan Card is got to be changed to the place where the Inc ome Tax return is to be filed. Otherwise the refund if claimed will not be processed. Please Cofirm.