Empee Distilleries Limited v. The Assistant Commissioner of Income Tax, Company Range II / Corporate Circle 2(1), Chennai

1. FACTS OF THE CASE

Empee Distilleries applied to dispense with production of the original impugned order dated 30 August 2022 in ITA 2335/Chny/2017 in TCA SR 134300/2025. The supplied order does not state an assessment year, tax amount or substantive tax controversy.

Source: PDF p. 2

2. DISCUSSION BY THE COURT

After hearing counsel, the Court accepted the reasons stated in the supporting affidavit. Those reasons are not reproduced in this short order.

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3. JUDICIAL DECISION

The application to dispense with production of the original impugned order dated 30 August 2022 in ITA 2335/Chny/2017 was allowed. The appeal was directed to be listed for admission.

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4. OUTCOME

Limited procedural relief to the applicant. The appeal was not admitted or decided on its merits by this order.

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5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

Document dispensation is the operative relief

The Court relaxed production of the identified document in TCA SR 134300/2025. This does not establish that the underlying order is invalid or that the substantive appeal should succeed.

Source: PDF p. 2

Admission remains a separate stage

The direction is to list the appeal for admission. Describing the appeal as admitted would go beyond the operative words; no stay or merits relief is stated.

Source: PDF p. 2

Do not supply the affidavit’s missing reasons

The reasons were accepted but not reproduced. The order cannot support a specific explanation for the missing document or a general exemption from filing requirements.

Source: PDF p. 2