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2008 (12) TMI 8

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..... CHIEF COMMISSIONER OF INCOME TAX DELHI(1), NEW DELHI and ANR. AND WP(C) 8340/2008 ASHWANI TALWAR versus CHIEF COMMISSIONER OF INCOME TAX DELHI(1), NEW DELHI and ANR. AND WP(C) 8341/2008 ATS CONSTRUCTION and MAINTENANCE PVT. LTD. versus CHIEF COMMISSIONER OF INCOME TAX DELHI(1), NEW DELHI and ANR. AND WP(C) 8342/2008 ATS PROMOTERS and BUILDERS PVT. LTD. versus CHIEF COMMISSIONER OF INCOME TAX 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 .....

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..... From To 1 M/s Alstonia Township (P) Ltd PAN -AAECA 4455A ITO Ward 1(3) New Delhi ACIT Central Circle, Meerut 2 Sh. Ashwani Talwar PAN-AAAPT 0920E DCIT, Cir.2(1) New Delhi ACIT Central Circle, Meerut 3 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, .....

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..... poration of the company and other entities. It was 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 object .....

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