Commissioner Of Income-Tax 2 vs Gemini Communication Limited
2025 Latest Caselaw 6831 Mad

Madras High Court

Commissioner Of Income-Tax 2 vs Gemini Communication Limited on 9 September, 2025

                                                                                             T.C.A.No.723 of 2016

                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED:         09.09.2025

                                                            CORAM :

                                  THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA,
                                                   CHIEF JUSTICE
                                                        AND
                                      THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN

                                                   TCA No. 723 of 2016


                     Commissioner of Income-tax 2
                     No.121, Mahatma Gandhi Road,
                     Nungambakkam, Chennai.

                                                                                        Appellant(s)

                                                                 Vs

                     Gemini Communication Limited
                     1, Dr. Ranga Road, Alwarpet,
                     Chennai - 600 018.

                                                                                        Respondent(s)


                     PRAYER: Appeal filed under Section 260A of the Income-tax Act, 1961
                     against the order of the Income Tax Appellate Tribunal, Madras “C”
                     Bench, dated 18.3.2016 in ITA.No.1933/Mds/2015.


                              For Appellant(s):            Mr.T.Ravi Kumar,
                                                           Senior Standing Counsel

                              For Respondent(s):           M/s.Surabi Puhazhendi


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                                                                                             T.C.A.No.723 of 2016

                                                         JUDGMENT

(Delivered by the Hon'ble Chief Justice)

Heard learned counsel for the appellant/Revenue and learned

counsel for the respondent/assessee.

2. At the outset, learned counsel for the Revenue fairly submits

that it is a case having low tax effect. Therefore, in view of the

Circular No.05/2024 dated 15.03.2024, and Circular No.09/2024,

dated 17.09.2024, issued by the Ministry of Finance, Department of

Revenue, Central Board of Direct Taxes, Government of India, the

appellant/Revenue does not wish to proceed with the matter, though

the questions of law may be kept open for consideration in the

appropriate matter.

In that view of the matter, the appeal stands dismissed. There

shall be no order as to costs.

                        (MANINDRA MOHAN SHRIVASTAVA, CJ)     (G.ARUL MURUGAN,J)
                                                     09.09.2025
                     Index            : Yes/No
                     Neutral Citation : Yes/No
                     sasi



                     ______________





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                     To:

1. The Deputy Commissioner of Income-tax Company Circle-II(2), Chennai – 34.

2. The Commissioner of Income-tax (Appeals) 6 121, Mahatma Gandhi Road, Nungambakkam Chennai – 600 034.

3. The Registrar Income Tax Appellate Tribunal Chennai.

______________

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

(sasi)

09.09.2025

______________

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