EMPEE DISTILLERIES LTD.,CHENNAI vs. ADDL. CIT CORPORATE RANGE 2(1), CHENNAI
In the result, the order passed by the tribunal dated 9-1-2015 insofar as it pertains to the findings recorded against the assessee is hereby quashed
ITA 2334/CHNY/2017[2008-09]Status: DisposedITAT Chennai30 Aug 2022AY 2008-09
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2334, 2335 & 2336/Chny/2017 िनधा"रण वष"/Assessment Years:2008-09, 2009-10 & 2010-11 M/S. Empee Distilleries Ltd., The Assistant Commissioner Of Empee Tower, No. 59, Harris Road, Vs. Income Tax, Company Range Ii, Pudupet, Chennai 600 002. Chennai Presently Corporate [Pan:Aaace1687N] Circle 2(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Raveendra Benakatti, Jcit सुनवाई की तारीख/ Date Of Hearing : 05.07.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Dated 28.07.2017, Relevant To The Assessment Years 2008-09, 2009-10 & 2010-11. Since The Facts Are Identical & Common Issues Have Been Raised, All The Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity. The Assessee Has Raised The Following Common Grounds: 1. The Common Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 28.07.2017 In I.T.A.No.20/2010-11/Cit(A)-9 For The Above
For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Raveendra Benakatti, JCIT
Section 14ASection 37(1)Section 40Section 40ASection 40A(3)
48,73,275/-,
₹.4,73,74,018/- and ₹.4,53,74,309/- for the respective assessment years.
The Assessing Officer has disallowed the same on the ground that the assessee is selling the liquor products to Tamilnadu State Marketing
Corporation (TASMAC), a public sector undertaking of the Government of Tamil Nadu and the products are delivered at the Depots
