Tca/45/2014 Of The Commissioner Of Income Tax v. M/S Gemini Communication Ltd

In the High Court of Judicature at Madras The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.45 of 2014 The Commissioner of Income TaxChennai...Appellant/AppellantVsM/s.Gemini Communication Ltd.,Chennai-18...Respondent/Respondent Prayer:APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 28.8.2013 in ITA No.2196/Mds/2012 on thefile of the Income Tax Appellate Tribunal Chennai 'C' Bench forthe assessment year 2009-10 against the order of theCommissioner of Income Tax (Appeals) III, Chennai dt.23.8.2012,made in ITA.708/11-12/A III against the order dt.30.12.2011 inAAACG25611, passed by the Assistant Commissioner of Income Tax,Company Circle II(2), Chennai.For Appellant : Mr.T.Ravikumar & Mrs.R.HemalathaFor Respondent : Mr.Adeesh Anto Judgment was delivered by T.S.SIVAGNANAM,J Heard the learned counsel for the appellant. 2. This appeal by the Revenue challenges the order passed bythe Income Tax Appellate Tribunal, which decided the issue infavour of the assessee. 3. The Revenue seeks to withdraw the appeal on account oflow tax effect in terms of Circular No.3 of 2018 dated 11.7.2018issued by the Central Board of Direct Taxes. 4. In the light of the above, the appeal is dismissed aswithdrawn and the substantial questions of law framed are left https://hcservices.ecourts.gov.in/hcservices/ open. In the event the tax effect is above the threshold limitfixed in the said circular, liberty is granted to the Revenue tomake a mention to this Court to restore the appeal to be heardand decided on merits. No costs. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar To1.The Income Tax Appellate Tribunal, Chennai 'C' Bench, Chennai 2.The Commissioner of Income Tax(Appeals) III, Chennai3.The Assistant Commissioner of Income Tax, Company Circle II(2), Chennai+1cc to Mr.Adeesh Anto, Advocate SR.NO.73999SSV(CO)sm:20.11.2018 TCA.No.45 of 2014`(CO)SM(27/11/2017)(CO)SM(27/11/2017)