Appellant(S v. Gemini Communication Limited1, Dr. Ranga Road, Alwarpet, Chennai - 600 018

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 JUSTICEAND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA No. 723 of 2016 Commissioner of Income-tax 2No.121, Mahatma Gandhi Road, Nungambakkam, Chennai. Appellant(s) Vs Gemini Communication Limited1, 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 ______________ Page 1 of 4 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/NoNeutral Citation:Yes/Nosasi ______________ Page 2 of 4 1. The Deputy Commissioner of Income-tax Company Circle-II(2), Chennai – 34. Company Circle-II(2), Chennai – 34. 2. The Commissioner of Income-tax (Appeals) 6 121, Mahatma Gandhi Road, Nungambakkam Chennai – 600 034. 121, Mahatma Gandhi Road, Nungambakkam Chennai – 600 034. 3. The Registrar Income Tax Appellate Tribunal Chennai. Chennai. ______________ Page 3 of 4 ______________ Page 4 of 4 T.C.A.No.723 of 2016 THE HON'BLE CHIEF JUSTICE ANDG.ARUL MURUGAN,J. (sasi) TCA No. 723 of 2016 09.09.2025