w w w . L a w y e r S e r v i c e s . i n



M/s. Bharat Technology Auto Components Limited, Represented by Director, M.R. Sivakumar, Chennai v/s The Central Board of Direct Taxes, Department of Revenue, New Delhi & Another


Company & Directors' Information:- E R AUTO PRIVATE LIMITED [Active] CIN = U34300HR2002PTC035002

Company & Directors' Information:- F I AUTO COMPONENTS PRIVATE LIMITED [Active] CIN = U34300TN2008PTC067043

Company & Directors' Information:- P G T COMPONENTS LIMITED [Active] CIN = U74899DL1992PLC050996

Company & Directors' Information:- G P C TECHNOLOGY LIMITED [Not available for efiling] CIN = L31300DL1980PLC010998

Company & Directors' Information:- K Y AUTO PRIVATE LIMITED [Active] CIN = U50300JK2013PTC003849

Company & Directors' Information:- J. S. B. AUTO PRIVATE LIMITED [Active] CIN = U50300DL2010PTC198144

Company & Directors' Information:- T & R AUTO PRIVATE LIMITED [Active] CIN = U50200TG2012PTC082553

Company & Directors' Information:- D R D B AUTO PRIVATE LIMITED [Strike Off] CIN = U74899DL1988PTC032028

Company & Directors' Information:- A-1 AUTO PVT. LTD [Active] CIN = U51502MH2006PTC165934

Company & Directors' Information:- AUTO INDIA PRIVATE LIMITED [Active] CIN = U65991TN1984PTC010923

Company & Directors' Information:- T R S TECHNOLOGY PRIVATE LIMITED [Active] CIN = U74899DL2003PTC119643

Company & Directors' Information:- R M COMPONENTS PRIVATE LIMITED [Active] CIN = U27100DL2007PTC160191

Company & Directors' Information:- S. S. COMPONENTS PRIVATE LIMITED [Active] CIN = U34300DL1996PTC096413

Company & Directors' Information:- Z-AUTO PRIVATE LIMITED [Active] CIN = U50500UP2021FTC153664

Company & Directors' Information:- H M S DIRECT (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC071889

Company & Directors' Information:- K V AUTO LTD [Strike Off] CIN = U28932PB1994PLC014522

Company & Directors' Information:- O K AUTO COMPONENTS PRIVATE LIMITED [Active] CIN = U34875HR2002PTC034875

Company & Directors' Information:- G. S. D. COMPONENTS PRIVATE LIMITED [Active] CIN = U31909DL2008PTC176577

Company & Directors' Information:- M.R. AUTO INDIA PRIVATE LIMITED [Active] CIN = U50300WB2010PTC148975

Company & Directors' Information:- K K AUTO COMPONENTS PRIVATE LIMITED [Active] CIN = U36100PN2010PTC137898

Company & Directors' Information:- K G N AUTO PRIVATE LIMITED [Active] CIN = U74900PN2015PTC157675

Company & Directors' Information:- MR INDIA PRIVATE LIMITED [Active] CIN = U15122TG2011PTC076407

Company & Directors' Information:- J. S. AUTO PRIVATE LIMITED [Active] CIN = U34102UP1986PTC008173

Company & Directors' Information:- A 1 TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72200PB2002PTC035548

Company & Directors' Information:- V R S AUTO COMPONENTS PRIVATE LIMITED [Active] CIN = U34300DL2004PTC131712

Company & Directors' Information:- D TECHNOLOGY PRIVATE LIMITED [Active] CIN = U01403MH2015PTC268305

Company & Directors' Information:- INDIA COMPONENTS PRIVATE LIMITED [Active] CIN = U29299PN2006PTC021914

Company & Directors' Information:- INDIA AUTO COMPONENTS PRIVATE LIMITED [Active] CIN = U33119DL2005PTC142510

Company & Directors' Information:- J J AUTO COMPONENTS (INDIA) PRIVATE LIMITED [Active] CIN = U27109GJ1999PTC036534

Company & Directors' Information:- D D COMPONENTS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC056848

Company & Directors' Information:- P S AUTO PRIVATE LIMITED [Active] CIN = U34300MH1999PTC120052

Company & Directors' Information:- P M C AUTO LIMITED [Strike Off] CIN = U34300DL1995PLC071849

Company & Directors' Information:- B C C AUTO PVT LTD [Active] CIN = U74899DL1992PTC051439

Company & Directors' Information:- B S TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U28990DL2013PTC262594

Company & Directors' Information:- P S TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U31902WB1997PTC084379

Company & Directors' Information:- H H AUTO PRIVATE LIMITED [Amalgamated] CIN = U34100DL2009PTC192880

Company & Directors' Information:- M M AUTO PRIVATE LIMITED [Strike Off] CIN = U50300UP1988PTC009527

Company & Directors' Information:- G B AUTO PRIVATE LIMITED [Strike Off] CIN = U50400MH1998PTC114977

Company & Directors' Information:- A V S COMPONENTS PRIVATE LIMITED [Active] CIN = U34300DL2005PTC134713

Company & Directors' Information:- J R S TECHNOLOGY PRIVATE LIMITED [Active] CIN = U74120UP2015PTC074074

Company & Directors' Information:- CHENNAI AUTO COMPONENTS PRIVATE LIMITED [Active] CIN = U34200TN2021PTC141498

Company & Directors' Information:- BHARAT A TO Z PRIVATE LIMITED [Active] CIN = U15490MH2021PTC365393

Company & Directors' Information:- K & D TECHNOLOGY COMPANY PRIVATE LIMITED [Active] CIN = U72500MP2007PTC019697

Company & Directors' Information:- G B COMPONENTS PRIVATE LIMITED [Active] CIN = U25111HR1995PTC032525

Company & Directors' Information:- R. E. COMPONENTS PRIVATE LIMITED [Active] CIN = U28112GJ2012PTC069671

Company & Directors' Information:- M C AUTO PVT LTD [Under Process of Striking Off] CIN = U34300DL1977PTC008716

Company & Directors' Information:- E N B AUTO (INDIA) PRIVATE LIMITED [Active] CIN = U34300PB1988PTC008040

Company & Directors' Information:- M G COMPONENTS INDIA PRIVATE LIMITED [Strike Off] CIN = U34300TZ2006PTC012993

Company & Directors' Information:- E E I TECHNOLOGY PVT LTD [Strike Off] CIN = U31909WB1991PTC053259

Company & Directors' Information:- CENTRAL AUTO (INDIA) PRIVATE LIMITED [Active] CIN = U99999MH1996PTC102092

Company & Directors' Information:- E M TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U74999DL2000PTC105539

Company & Directors' Information:- R M TECHNOLOGY INDIA PRIVATE LIMITED [Active] CIN = U74999MH2016PTC280859

Company & Directors' Information:- 5 I TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72900UP2016PTC083186

Company & Directors' Information:- T Q M COMPONENTS PVT LTD [Strike Off] CIN = U28939HP1994PTC014926

Company & Directors' Information:- R D COMPONENTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2009PTC194457

Company & Directors' Information:- K D R AUTO PRIVATE LIMITED [Active] CIN = U34300DL2005PTC132732

Company & Directors' Information:- K S R AUTO PRIVATE LIMITED [Active] CIN = U34300PN2011PTC140367

Company & Directors' Information:- COMPONENTS INDIA PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC053325

Company & Directors' Information:- S B 3 TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72200DL2010PTC209614

Company & Directors' Information:- D P I COMPONENTS PRIVATE LIMITED [Active] CIN = U29246HR2002PTC034951

Company & Directors' Information:- J P AUTO PVT LTD [Strike Off] CIN = U50402WB1991PTC052147

Company & Directors' Information:- J D COMPONENTS PVT LTD [Strike Off] CIN = U32201GJ1987PTC010111

Company & Directors' Information:- T & C TECHNOLOGY (INDIA) PRIVATE LIMITED [Active] CIN = U74899DL1995PTC074144

Company & Directors' Information:- E G AUTO PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1987PTC027016

Company & Directors' Information:- R AND H AUTO INDIA PVT LTD [Active] CIN = U74899DL1982PTC013349

Company & Directors' Information:- M C K COMPONENTS PRIVATE LIMITED [Strike Off] CIN = U51503DL2005PTC132574

Company & Directors' Information:- P & A TECHNOLOGY PRIVATE LIMITED [Active] CIN = U45208OR2011PTC014269

Company & Directors' Information:- R G S TECHNOLOGY (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72200TN2003PTC050424

Company & Directors' Information:- D D AUTO PRIVATE LIMITED [Active] CIN = U74899DL1985PTC022306

Company & Directors' Information:- Q & Q TECHNOLOGY PRIVATE LIMITED [Active] CIN = U74900DL2013PTC259002

Company & Directors' Information:- P K P COMPONENTS PRIVATE LIMITED [Active] CIN = U33208KA2012PTC062059

Company & Directors' Information:- C R AUTO PRIVATE LIMITED [Strike Off] CIN = U34300PB1997PTC020137

Company & Directors' Information:- B S K AUTO PRIVATE LIMITED [Strike Off] CIN = U29246PB1997PTC020704

Company & Directors' Information:- S P COMPONENTS PRIVATE LIMITED [Strike Off] CIN = U25200KA1995PTC018874

Company & Directors' Information:- M.R. AND COMPANY PRIVATE LIMITED [Strike Off] CIN = U74300DL1985PTC020952

Company & Directors' Information:- G M I TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72200TG2011PTC075075

Company & Directors' Information:- I E TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72900MH2001PTC132315

Company & Directors' Information:- K AND K AUTO PRIVATE LIMITED [Active] CIN = U29199TZ1996PTC007431

Company & Directors' Information:- J K M AUTO PRIVATE LIMITED [Strike Off] CIN = U34300DL2005PTC143914

Company & Directors' Information:- S R COMPONENTS PRIVATE LIMITED [Strike Off] CIN = U29246PB1996PTC018076

Company & Directors' Information:- K AND K AUTO PRIVATE LIMITED [Not available for efiling] CIN = U34300DL1988PTC032426

Company & Directors' Information:- H B AUTO (INDIA) PRIVATE LIMITED [Active] CIN = U50401OR1988PTC002075

Company & Directors' Information:- I P L TECHNOLOGY PRIVATE LIMITED [Active] CIN = U29290MH2000PTC127550

Company & Directors' Information:- S B G AUTO PRIVATE LIMITED [Strike Off] CIN = U50101MH2006PTC158566

Company & Directors' Information:- G I TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72200MH2005PTC156230

Company & Directors' Information:- S. R. TECHNOLOGY PRIVATE LIMITED [Active] CIN = U74999MH2017PTC290229

Company & Directors' Information:- E AND A COMPONENTS PRIVATE LIMITED [Active] CIN = U51909TN2014PTC095085

Company & Directors' Information:- M H T TECHNOLOGY PRIVATE LIMITED [Active] CIN = U74999TN2010PTC077205

Company & Directors' Information:- V D COMPONENTS PRIVATE LIMITED [Strike Off] CIN = U27104DL2005PTC141230

Company & Directors' Information:- K S Q TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72900DL2006PTC154900

Company & Directors' Information:- N G S TECHNOLOGY PRIVATE LIMITED [Active] CIN = U93000DL2009PTC196737

Company & Directors' Information:- M.R. CORPORATION PRIVATE LIMITED [Strike Off] CIN = U15400DL2013PTC259339

Company & Directors' Information:- O P AUTO PRIVATE LIMITED [Active] CIN = U51103DL2008PTC181391

Company & Directors' Information:- P C TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U74900DL2015PTC278616

Company & Directors' Information:- D K S AUTO PVT LTD [Strike Off] CIN = U34300DL2001PTC111465

Company & Directors' Information:- C L K AUTO PRIVATE LIMITED [Strike Off] CIN = U34300DL2003PTC118551

Company & Directors' Information:- D N S COMPONENTS PRIVATE LIMITED [Active] CIN = U34300DL2007PTC171788

Company & Directors' Information:- V & P TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72200HR2011PTC044721

Company & Directors' Information:- K B H AUTO PRIVATE LIMITED [Strike Off] CIN = U74899DL2000PTC107258

Company & Directors' Information:- N C A TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72900PB2008PTC031981

Company & Directors' Information:- A G COMPONENTS PVT. LTD [Strike Off] CIN = U30009DL1987PTC028061

Company & Directors' Information:- M G TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72200DL2007PTC172003

Company & Directors' Information:- T & S TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U32204DL2008PTC177037

Company & Directors' Information:- BHARAT CORPORATION PVT LTD [Strike Off] CIN = U74999CH1946PTC001103

Company & Directors' Information:- AUTO INDIA LIMITED [Not available for efiling] CIN = U99999MH1948PLC006176

Company & Directors' Information:- R K AUTO INDIA PVT LTD [Strike Off] CIN = U99999DL2000PTC901836

    W.P. No. 4534 of 2017 & W.M.P. No. 4766 of 2017

    Decided On, 15 June 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE S.M. SUBRAMANIAM

    For the Petitioner: R. Sivaraman, Advocate. For the Respondents: Hema Muralikrishnan, Senior Standing Counsel.



Judgment Text

(Prayer: Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus, directing the first respondent herein to grant reliefs to the petitioner-Company as envisaged in para 8.3(a) of the Sanctioned Scheme of the Board for Industrial and Financial Reconstruction (BIFR), vide order dated 14.01.2004 as amended vide corrigendum dated 02.04.2004 and 14.05.2004.)

1. The relief sought for in the present writ petition is to direct the first respondent herein to grant reliefs to the petitioner-Company as envisaged in para 8.3(a) of the Sanctioned Scheme of the Board for Industrial and Financial Reconstruction (BIFR), vide order dated 14.01.2004 as amended vide corrigendum dated 02.04.2004 and 14.05.2004.

2.The petitioner-Company states that M/s.Ucal Power Systems Limited (UPSL) filed a reference under Section 15(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as the 'SIC Act') and at the hearing held on 23.04.1988, it was declared as a Sick Industrial Company under Section 3(1)(o) of the SIC Act. The Industrial Development Bank of India (IDBI) was appointed as the Operating Agency under Section 17(3) of the SIC Act, to prepare a Rehabilitation Scheme of UPSL.

3.The petitioner further states that the petitioner, being a wholly owned subsidiary of M/s.India Meters Limited in March 2001, agreed to submit a Revival Proposal envisaging the merger of UPSL with the petitioner and a Onetime Settlement of the dues of the various creditors, including that of the Banks and Financial Institution.

4. The BIFR by its order dated 14.01.2004 in case No.46 of 1998 and in exercise of the powers conferred under Section 18(4) of the Act read with Section 19(3) of the Act, sanctioned a Scheme for revival of the Sick Company, namely UPSL which was merged with the petitioner-Company.

5. With reference to the reliefs sought for in the present writ petition, the second respondent considered the same based on the orders passed by the BIFR and passed an order in proceedings dated 03.02.2010.

6. It is categorically stated, in the said proceedings dated 03.02.2010, that as per the Sanctioned Scheme, the Central Board of Direct Taxes (CBDT) has been asked to consider granting the reliefs envisaged in paragraph 8.3 of the Sanctioned Scheme of the BIFR dated 14.01.2004.

7. The first respondent has considered the issues as raised in the said order dated 14.01.2004 and has held that the issues were considered and also held that no relief can be granted to the petitioner-M/s.Bharat Technology Auto Components Limited (BTACL).

8. In other words, the claim of the writ petitioner-Company has been rejected. Again a Miscellaneous Application in M.A.No.171 of 2014 in Case No.46 of 1998 was filed and the BIFR once again passed an order directing the first respondent to consider the issues.

9. The BIFR more specifically, passed further orders on 01.08.2014. Para 8 of the said order reads as follows:-

“8.Having considered the prayers made in the MA, submissions made by the company, reply of Income Tax Department, rejoinder filed by the company and the argument of both the parties and the material available on record, the Bench reiterates its earlier direction given under para 8.3(a) of SS-04 as under:-To Consider:-

i) To grant exemption under Section 72A(2) of Income Tax Act, 1961 to UCAL Division of BTACL (UDB) to enable it to carry forward the accumulated business losses and unabsorbed depreciation of UPSL.

ii) To exempt the company from the provisions of Section 41(1) and 43B of Income Tax Act, 1961 in respect of the reliefs and concessions to be availed of by UPSL.

iii) To exempt the company from applicability of payment of Minimum Altertante Tax (MAT) u/s 115JB, 115JAA of the Income Tax Act, 1961 till the accumulated losses are wiped out.

iv) To exempt the company from the provisions of Section 80 read with Section 139 of Income Tax Act, 1961.”

10. Since, the petitioner could not able to get any relief, filed subsequent petition in M.A.No.464 of 2014 to re-adjudicate the issues and the said application is pending.

11. The learned Senior Standing Counsel appearing on behalf of the respondents reiterated that in view of the directions issued by the BIFR to consider the issue, the first respondent had considered the same and rejected the claim made by the petitioner-Company. Once the claim was rejected by the first respondent competent authority, there cannot be any further question of reconsideration on the very same issue. To substantiate the contentions, the learned Senior Standing Counsel referred to the contentions raised by the first respondent in paragraphs 5 and 6 of the counter affidavit which read as under:-

“5.It is submitted that the petitioner company did not approach the Respondent No.1 for the income tax reliefs envisaged in para 8.3 of SS-04. On the contrary, the petitioner company filed its return of income for the AY 2003-04 to AY 2006-07 claiming the reliefs including the benefit u/s 72A of Income Tax Act relating to availing the unabsorbed losses and unabsorbed depreciation of M/s UCAL Power Systems Ltd (UPSL) available to M/s UPSL as on 01.07.2002. The AO also allowed the benefit u/s 72A of Income Tax Act to the petitioner company M/s Bharat Technologies Auto Components Ltd (BTACL). The AO at Chennai had no jurisdiction to allow any income tax relief which fall under the jurisdiction of the Respondent No.1 CBDT (Pr. Director General of Income Tax) (Admn. & TPS). As soon as the Respondent No. came to know about the benefit u/s 72A of Income Tax Act granted by the AO, Chennai to petitioner Company BTACL, the Respondent No.1 passed order dated 03.02.2010 disagreeing with the benefits availed by the petitioner company u/s 72A of Income Tax Act and rejected the grant of benefit u/s 72A of Income Tax Act on the grounds mentioned in the said letter dated 03.02.2010, a copy of the same is filed in the typed set of papers filed by this respondent.

6. It is submitted that on the basis of rejection of relief by the Respondent No.1, the Commissioner of Income Tax directed the AO to reopen the assessments from the AY 2003-04 to 2006-07 in exercise of powers available u/s 263 of Income Tax Act 1961. Accordingly the AO reopened the assessments of the company for the above assessment years. The petitioner company approached this Hon'ble Court against action of the AO for reopening the assessments vide W.P.No.28924/10 and this Hon'ble Court granted interim stay vide its order dated 24.01.2011. However thereafter the petitioner company withdrew its petition on 30.01.2014 on the ground that it would pursue its relief by filing MA before BIFR keeping in view the Hon'ble Delhi High Court's order dated 13.07.2012 passed in WP(C) No.4163/2012 in the case of M/s Orient Vegetax Pro Ltd. This Hon'ble Court allowed petitioner company's request to withdraw its petition. Accordingly the petitioner company filed MA No.171/2014 dated 26.02.2014 before the BIFR seeking direction to the 1st respondent herein to grant reliefs to the petitioner as envisaged in para 8.3 of SS-04 and also to maintain status quo and not to take any coercive action till the disposal of the MA No.171/2014. The 1st respondent herein also filed its written reply dated 28.03.2014. The petitioner-company also filed its rejoinder on 29.05.2014. After completion of the pleadings, the BIFR heard the matter on 31.03.2014 and 07.07.2014.”

12. At the out set, it is contended that the original order passed by the first respondent in proceedings dated 03.02.2010 became final and no relief was recommended to be given to the petitioner and thereafter, the earlier writ petition filed by the petitioner had also been withdrawn. The petitioner approached the BIFR and the BIFR also passed an order and therefore, the claim set out by the petitioner was rejected by the first respondent as well as by the BIFR. Under these circumstances, the relief sought for by the petitioner-Company to direct the first respondent to grant the very same relief cannot be considered in view of the fact that the first respondent and the BIFR had already considered the facts and circumstances and not granted the relief in favour of the petitioner. Those orders became final and the further miscellaneous application even before the BIFR is not entertained. Admittedly, the rejection orders are not under challenge in the present writ petition.

13. Contrarily, the relief sought for in the present writ petition is to grant relief to the petitioner-Company as envisaged in para 8.3(a) of Sanctioned Scheme of the BIFR vide order dated 14.01.2004 as amended vide corrigendum dated 02.04.2004 and 14.05.2004.

14. Under these circumstances, this Court cannot direct the first respondent to grant the relief as such sought for in the present writ petition in view of the fact that the first respondent has already considered and passed orders and those orders a

Please Login To View The Full Judgment!

re not under challenge and the earlier writ petition filed by the writ petitioner was also withdrawn. 15. This apart, the first respondent, pursuant to the directions of the BIFR had already considered the issues and passed an order rejecting the same. Once again directing the first respondent to grant the relief does not arise at all. The judgments cited on behalf of the petitioner are of no avail in view of the fact that the facts in respect of the present writ petition are entirely different and further, the case of the petitioner was already considered by the first respondent and the BIFR and orders were passed. Thus, those judgments cannot have any implication with reference to the facts and circumstances of the case on hand. Thus, the petitioner has not made any ground so as to consider the relief as such sought for in the present writ petition. 16. With the above observations, this writ petition stands dismissed. No costs. Consequently, connected miscellaneous petition is closed.
O R