Empee Distilleries Limited, vs. The Additional Commissioner of Income Tax,

TCA/242/2025HC Madras10 December 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryAllowed

What did the High Court hold?

The High Court allowed both appeals in terms of the order dated 26.11.2025 passed in T.C.A.Nos.187, 188 and 189 of 2025. The reasoning for this decision is that the present appeals involve identical issues to those decided in the aforementioned earlier appeals. Therefore, the High Court applied the same decision to the present cases. No order as to costs was made. The interim applications were consequently closed. The specific findings or ratio decidendi from the earlier order are not elaborated upon in this judgment, but it is implied that the outcome of the earlier appeals dictated the outcome of these appeals. No issue was expressly left undecided.

What were the facts?

The assessee, Empee Distilleries Limited, filed two appeals (TCA Nos. 242 and 243 of 2025) before the High Court of Judicature at Madras. The appeals were against the orders of the Income Tax Appellate Tribunal (ITAT), B Bench, Chennai, dated 30.08.2022, in ITA Nos. 2334/Chny/2017 and 2336/Chny/2017. The respondent in these appeals is the Assistant Commissioner of Income Tax, Company Range II, Chennai. The appeals were filed under Section 260A of the Income Tax Act, 1961. The High Court was also seized of interim applications (CMP Nos. 30234 and 30337 of 2025).

What were the issues?

The High Court was to decide the appeals filed by Empee Distilleries Limited against the ITAT's orders. The specific issues before the Tribunal, and consequently before the High Court, are not detailed in the provided judgment. However, the judgment states that the appeals involve identical issues for consideration as those in T.C.A.Nos.187, 188 and 189 of 2025, which were decided by the same Court on 26.11.2025. The assessee's contentions and the revenue's contentions are not recorded in this judgment. The specific provisions of the Income Tax Act, 1961, that form the basis of the dispute are not explicitly mentioned, other than Section 260A under which the appeals were filed.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA Nos.242, 243 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.12.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA Nos.242, 243 of 2025 & C.M.P.Nos.30234, 30337 of 2025 Empee Distilleries Limited Empee Tower, No.59, Harris Road Pudupet, Chennai 2 and Presently having registered office at No.72, Greams Road Thousand Lights, Anna Salai Chennai -600 006. Appellant in both the appeals Vs The Assistant Commissioner of Income Tax Company Range II, Chennai presently Corporate Circle 2(1) Chennai -600 034. Respondent in both the appeals Prayer : Appeals filed under Section 260A of the Income Tax Act, 1961 against the order dated dated 30.08.2022 in I.T.A.Nos.2334/Chny /2017 and I.T.A.Nos.2336/Chny/2017 on the file of the Income Tax Appellate Tribunal B Bench at Chennai. __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/12/2025 06:34:31 pm ) TCA Nos.242, 243 of 2025 For Appellant : Mr.Karthik Lakshmanan Arunachalam For Respondents : Mr.T.Ravi Kumar Senior Standing Counsel COMMON ORDER (Order of the Court was made by the Hon'ble Chief Justice) Learned counsel for the both parties submit that these appeals may also be allowed in terms of the order dated 26.11.2025 passed by this Court in T.C.A.Nos.187, 188 and 189 of 2025 involving identical issues for consideration. 2. In view of the above, the appeals are allowed in terms of the order dated 26.11.2025 passed in T.C.A.Nos.187, 188 and 189 of 2025. There shall be no order as to costs. Consequently, the interim applications are closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J)

17.12.2025 Index : Yes/No Neutral Citation : Yes/No tar __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/12/2025 06:34:31 pm ) TCA Nos.242, 243 of 2025 To The Assistant Commissioner of Income Tax Company Range II, Chennai presently Corporate Circle 2(1) Chennai -600 034. __________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/12/2025 06:34:31 pm ) TCA Nos.242, 243 of 2025 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. (tar) TCA Nos.242, 243 of 2025

17.12.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/12/2025 06:34:31 pm )

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