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

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TCA/250/2025HC Madras16 December 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryAllowed

What did the High Court hold?

The High Court of Judicature at Madras allowed the appeal in terms of its order dated 26.11.2025 passed in T.C.A.Nos.187, 188 and 189 of 2025. The Court noted that both parties agreed that the present appeal involved identical issues to those decided in the aforementioned appeals. Consequently, the High Court's decision in those related matters would govern this appeal. No specific findings or reasoning were provided in this judgment as it was disposed of based on a prior order. The operative direction was to allow the appeal. There was no order as to costs. The interim application was closed.

What were the facts?

The assessee, Empee Distilleries Limited, filed an appeal before the High Court of Judicature at Madras against an order passed by the Income Tax Appellate Tribunal (ITAT), B Bench, Chennai, dated 30.08.2022 in I.T.A.No.2335/Chny/2017. The appeal was filed under Section 260A of the Income Tax Act, 1961. The revenue was represented by the Assistant Commissioner of Income Tax, Company Range II, Chennai. The High Court was informed by learned counsel for both parties that the appeal involved identical issues to those in other appeals (T.C.A.Nos.187, 188 and 189 of 2025) previously decided by the Court.

What were the issues?

1. Whether the appeal may 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. (Question of law) Assessee's Contention: The assessee's counsel submitted that the appeal may be allowed in terms of the order dated 26.11.2025 passed by the High Court in related appeals. Revenue's Contention: The revenue's counsel also submitted that the appeal may be allowed in terms of the order dated 26.11.2025 passed by the High Court in related appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B Bench at Chennai.

T.C.A.No.250 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16.12.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.250 of 2025 & C.M.P.No.31622 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(s) Vs The Assistant Commissioner of Income Tax Company Range II Chennai presently Corporate Circle 2(1) Chennai -600 034. Respondent(s) Prayer : Appeal under Section 260A of the Income Tax Act, 1961 against the order dated dated 30.08.2022 in I.T.A.No.2335/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: 17/12/2025 03:53:16 pm ) T.C.A.No.250 of 2025 For Appellant(s): Mr.Karthik Lakshmanan Arunachalam For Respondent(s): Mr.T.Ravi Kumar Senior Standing Counsel ORDER (Order of the Court was made by the Hon'ble Chief Justice) Learned counsel for the both parties submit that this appeal 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, this appeal is 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 application is closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J)

16.12.2025 Index : Yes/No Neutral Citation : Yes/No kpl __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/12/2025 03:53:16 pm ) T.C.A.No.250 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: 17/12/2025 03:53:16 pm ) T.C.A.No.250 of 2025 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. (kpl) T.C.A.No.250 of 2025

16.12.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/12/2025 03:53:16 pm )

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