Allowed¶23

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

Madras HC16 Dec 2025TCA/250/2025

Case brief

AI extract

What is this about?

Tax Case Appeal (T.C.A.) under Section 260A of the Income Tax Act, 1961; High Court of Judicature at Madras; Empee Distilleries Limited v. Assistant Commissioner of Income Tax, Company Range II, presently Corporate Circle 2(1), Chennai; appeal against ITAT Chennai B Bench order dated 30.08.2022 in I.T.A.No.2335/Chny/2017; disposed on consent in terms of the Court's earlier order dated 26.11.2025 in T.C.A.Nos.187, 188 and 189 of 2025 involving identical issues; appeal allowed; no order as to costs; interim application C.M.P.No.31622 of 2025 closed; decided 16.12.2025.

What did the court decide?

Appeal allowed in terms of the order dated 26.11.2025 passed in T.C.A.Nos.187, 188 and 189 of 2025; no order as to costs; interim application C.M.P.No.31622 of 2025 closed. ¶23

Empee Distilleries Limited, Vs The Assistant Commissioner of… — Income Tax | Madras HC (2025)

¶1

T.C.A.No.250 of 2025

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

DATED: 16.12.2025

¶4

CORAM :

¶5

THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND

¶6

THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN

¶7

T.C.A.No.250 of 2025

¶8

¶9

C.M.P.No.31622 of 2025

¶10

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.

¶11

Appellant(s)

¶12

¶13

The Assistant Commissioner of Income Tax Company Range II Chennai presently Corporate Circle 2(1) Chennai -600 034.

¶14

Respondent(s)

¶15

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.

¶16

___________ Page 1 of 4_

¶17

https://www.mhc.tn.gov.in/judis

¶18

T.C.A.No.250 of 2025

¶19

For Appellant(s): Mr.Karthik Lakshmanan Arunachalam For Respondent(s): Mr.T.Ravi Kumar Senior Standing Counsel

¶20

ORDER

¶21

(Order of the Court was made by the Hon'ble Chief Justice)

¶22

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.

¶23

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.

¶24

(MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J) 16.12.2025

¶25

Index : Yes/No Neutral Citation : Yes/No

¶26

kpl

¶27

___________ Page 2 of 4_

¶28

https://www.mhc.tn.gov.in/judis

¶29

T.C.A.No.250 of 2025