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

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 & 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.

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 :

Yes/No kpl

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

THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J.

(kpl) 16.12.2025