TECPRO SYSTEMS LIMITED Vs. THE UNION OF INDIA

JUDGEMENT

(1.) The petitioner has filed the above writ petition to issue a writ of mandamus directing the respondent not to take any coercive or any other steps against the petitioner company which is under the Board for Industrial & Financial Reconstruction (BIFR) as per the provisions of Sick Industrial Companies Act, 1985 (SICA), invoking the provisions of Income Tax Act, 1961, pursuant to the order dated 20.01.2016 issued by the respondent to the petitioner pending disposal of the BIFR proceedings.

(2.) Mr.J.Narayanaswamy, the learned counsel appearing for the respondent, submitted that the writ petition filed as against the respondent, namely, "The Union of India" represented by the office of the Assistant Commissioner of Income Tax, R. No. 307, 3rd Floor, Aayakar Bhawan, Laxmi Nagar, New Delhi - 110 092, is not maintainable before this Court for the reason that this Court lacks territorial jurisdiction to entertain the writ petition filed as against the respondent.

(3.) Mr.P.S. Raman, the learned senior counsel appearing for the petitioner, submitted that the petitioner is having its office at Chennai and that it is deducting TDS at Chennai, therefore, a part of the cause of action also arise at Chennai and hence, this Court has got territorial jurisdiction to entertain the writ petition. In support of his contention, the learned senior counsel relied upon the following judgments: