TECPRO SYSTEMS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Challenge in this appeal is to an order of the writ court, made in W.P. No. 3611/2016 dated 22.02.2016, by which, the writ court, declined to entertain the writ petition, on the grounds of territorial jurisdiction.

(2.) The facts in nutshell are that the petitioner Tecpro System Limited is a public limited company and represented by its Authorised Signatory/Principal Officer at Chennai. Prayer sought for in the writ petition was for a mandamus directing the Assistant Commissioner of Income Tax, New Delhi/respondent, not to take any coercive or any other steps against the petitioner, which is under the Board for Industrial and Financial Reconstruction (BIFR), as per the provisions of the Sick Industrial Companies Act, 1985 (SICA), by invoking the provisions of the Income Tax Act, 1961, pursuant to a proceeding dated 20.01.2016 issued by the respondent.

(3.) Proceedings dated 20.01.2016 of the Assistant Commissioner of Income Tax, New Delhi reads as follows: