COMMISSIONER OF INCOMETAX 2 vs. M/S. GEMINI COMMUNICATION LTD.

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TCA/723/2016HC Madras09 September 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the Revenue's counsel that the case had a low tax effect. Citing 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, the Revenue stated its intention not to proceed with the appeal. The Court accepted this submission. Consequently, the appeal was dismissed. The Court also noted that the questions of law were to be kept open for consideration in an appropriate matter. No order as to costs was made.

What were the facts?

The appeal was filed by the Commissioner of Income-tax 2 (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT), Madras “C” Bench, dated March 18, 2016, in ITA.No.1933/Mds/2015. The assessee is Gemini Communication Limited. The appeal was filed under Section 260A of the Income-tax Act, 1961. The High Court heard the learned counsel for both the appellant (Revenue) and the respondent (assessee). The Revenue stated that the case had a low tax effect.

What were the issues?

1. Whether the appeal should be dismissed due to a low tax effect, as per CBDT Circulars No. 05/2024 and 09/2024? (Question of law) Assessee's Contention: The assessee did not present any specific arguments as the Revenue indicated its intention not to proceed. Revenue's Contention: The Revenue, through its learned counsel, submitted that the case has a low tax effect. In view of 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, the Revenue does not wish to proceed with the matter. However, the Revenue requested that the questions of law be kept open for consideration in an appropriate matter.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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 ______________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/09/2025 03:51:58 pm ) 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 ______________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/09/2025 03:51:58 pm ) T.C.A.No.723 of 2016 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. ______________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/09/2025 03:51:58 pm ) T.C.A.No.723 of 2016 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. (sasi)

TCA No. 723 of 2016

09.09.2025 ______________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/09/2025 03:51:58 pm )

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