2024 (12) TMI 385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. DR ORDER PER: DR. BRR KUMAR, VICE PRESIDENT: These appeals have been filed by the Assessee against the separate order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, vide order dated 30.10.2023, passed for the Assessment Years (2009-10, 2015-16 & 2016-17). Since the issue involved in all the three appeal are common, we extract the grounds of ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ligible physical location as per the notification of the CBDT. We find that the assessee has filed 10CCB report wherein the assessee stated the address to be "Khasra No.373, Village Rudrapur, area locality Rudrapur, Dist. Udham Singh Nagar, Uttranchal" whereas the details filed by the assessee shows that the unit is located in village Kalyanpur. 4. Aggrieved by the order of the Assessing Officer,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... instead of Kalyanpur as Rudrapur and Kalyanpur form one conglomerate of Rudrapur City. 7. We have gone through the submission filed by the assessee as well as record relied upon by the Revenue. The difference between the Rudrapur Centre to Kalyanpur is 6.1 km. We have gone through the CBDT notification No. 283/2006 dated 03.10.2006 wherein the Dist. Udhamsingh Nagar, village Kalyanpur and Kichha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....form 10CCB. Rudrapur being the Municipal limit, Kalyanpur is the village in the Tehsil Kichha being survey no.373 in village Kalyanpur has been duly notified as an eligible area for claim u/s. 80IC of the Act. Since the fact proves that the establishment of the assessee is in the eligible area, the appeal of the assessee is hereby allowed. 8. This case signifies the lack of judgement among the of....