2008 (12) TMI 8

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....DELHI(1), NEW DELHI and ANR. AND WP(C) 8343/2008 ATS INFRASTRUCTURE LTD.  versus CHIEF COMMISSIONER OF INCOME TAX DELHI(1), NEW DELHI and ANR. AND WP(C) 8344/2008 ALSTONIA TOWNSHIP PVT. LTD.  versus CHIEF COMMISSIONER OF INCOME TAX DELHI(1), NEW DELHI and ANR. AND WP(C) 8345/2008 GEETAMBAR ANAND  versus CHIEF COMMISSIONER OF INCOME TAX DELHI(1), NEW DELHI and ANR.     BADAR DURREZ AHMED and RAJIV SHAKDHER JJ. CORAM:- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER   Mr Piyush Kaushik for the Petitioner Ms Prem Lata Bansal with Mr M. P. Gupta and Mr Sanjeev Rajpal for the Respondent JUDGMENT The judgment of the court was delivere....

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....Sh. Anil Kumar Saha PAN-AMYPS 1829D DCIT, Cir.2(1) New Delhi ACIT Central Circle, Meerut   4   Sh. Geetamber Anand PAN-ACHPA 0868 K DCIT, Cir.2(1) New Delhi ACIT Central Circle, Meerut   5   M/s ATS Infrastructure Ltd. PAN- AADCA 0809B DCIT, Cir.2(1) New Delhi ACIT Central Circle, Meerut   6   M/s ATS Promoters and Builders Pvt. Ltd, PAN-AABCA 4298C ITO Ward 2(2) New Delhi ACIT Central Circle, Meerut   7   M/s ATS Construction and Maintenance Pvt. Ltd PAN - AACCS0562 Q ITO Ward 2(2) New Delhi ACIT Central Circle, Meerut   This transfer is effected for administrative convenience ....

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....also contended that the business activities of the petitioners were located at Noida which is close to Delhi and that there was no activity of the petitioners in Meerut. It was, therefore, contended that it would be very difficult for the assessee to attend the assessment proceedings on a day to day basis at Meerut. They had no objection to the centralization of all the assessment proceedings at one place but, according to the petitioners, that could easily be done at Delhi which would be convenient for all parties. It is apparent that the impugned order passed by the Commissioner of Income Tax, Delhi'-I, does not deal with the objections and merely states that 'after considering the objections filed by the assessee in response to the show ....