2025:MHC:2997

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.12.2025

CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH

and

THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER

KUMAR

T.C.A. No.143 of 2014

The Commissioner of Income tax,

Chennai. .. Appellant

Vs.vs

M/s.Gemini Communication Ltd

No.1, Dr.Ranga Road

Alwarpet, Chennai – 600 018 .. Respondent

Prayer: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘D’

Bench, Chennai dated 28.08.2012 in I.T.A.No.1252/Mds/2012.

For Appellant : Mr.T,Ravikumar

Standing Counsel

For Respondent : Mr.A.S.Sriraman

(Amicus Curiae)

JUDGMENT or on behalf of them. Having regard to the issues that arise for resolution, we, on 08.12.2025, have requested Mr.A.S.Sriraman to assist the Court as Amicus.

(Delivered by Dr. ANITA SUMANTH.,J)

We have heard Mr.T.Ravikumar, learned Senior Standing Counsel

for the appellant/Department. The assessee has been served and description printed in the cause list, however there is no representation by

2.The Tax Case (Appeal) relates to Assessment Year (AY) 2008 –

09. The following substantial questions of law have been admitted on

17.04.2014:-

‘1.Whether on the facts and in the ci