The Commissioner Of Income Tax Chennai v. M/S. Sify Communications Limited(Now Amalgamated With Sify Technologies Limited)2[Nd] Floor, Tidel Park4, Canal Bank Road, Taramanichennai 600 113
High Court
03 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax Chennai v. M/S. Sify Communications Limited(Now Amalgamated With Sify Technologies Limited)2[Nd] Floor, Tidel Park4, Canal Bank Road, Taramanichennai 600 113
Date of order
03 Jul 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax Chennai v. M/S. Sify Communications Limited(Now Amalgamated With Sify Technologies Limited)2[Nd] Floor, Tidel Park4, Canal Bank Road, Taramanichennai 600 113, the High Court (2025) dismissed the appeal under Section 260A of the Income-tax Act. The decision went in favour of the assessee.
Decision: Appeal stands dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
T.C.A.No.557 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.07.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
ANDTHE HON'BLE MR.JUSTICE SUNDER MOHAN
T.C.A.No.557 of 2014
The Commissioner of Income Tax Chennai...Appellant
Vs.
M/s. Sify Communications Limited(now amalgamated with Sify Technologies Limited)2[nd] Floor, Tidel Park4, Canal Bank Road, TaramaniChennai 600 113...Respondent
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 18.09.2013 passed in ITA No.1400/Mds/2013 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai.
For Appellant
:Ms.V.Pushpa
For Respondent
:Mr.R.Venkat NarayananFor M/s. Subbaraya Aiyar, Padmanabhan and Ramamani
__________
Page 1 of 4
JUDGMENT(Judgment of the Court was delivered by the Hon'ble Chief Justice)
Ms.Pushpa states that the monetary limit involved in this appeal is below the monetary limit prescribed in 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. Counsel says that she has instructions, therefore, to withdraw the appeal.
2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department.
3. Appeal stands dismissed as withdrawn. There shall be no order as to costs.
(K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 03.07.2025
Index Neutral Citationkpl
: Yes/No:Yes/No
__________Page 2 of 4
To
1. The Assistant Registrar
Income Tax Appellate Tribunal Chennai Benches, Chennai. Chennai Benches, Chennai.
2. The Commissioner of Income Tax (Appeals) Chennai. Chennai.
3. The Assistant Commissioner of Income Tax Central Circle-VI(3), Chennai. Central Circle-VI(3), Chennai.
__________
Page 3 of 4
__________Page 4 of 4
T.C.A.No.557 of 2014
THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN,J.(kpl)
T.C.A.No.557 of 2014
03.07.2025
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