Commissioner Of Income Tax v. M/S Channel Bharath

2025:MHC:2814 T.C.A.No.336 of 2014

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.336 of 2014 Commissioner of Income Tax, Media Circle, 121, M.G. Road, Chennai 600 034 .. Appellant vs M/s.Channel Bharath Entertainment Private Limited No.22, 1st Cross Street, II Avenue, Ashok Nagar, Chennai - 600 083 PAN: AACCC5564C .. Respondent Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal 'B' Bench, Chennai dated 26.09.2013 in I.T.A.No.1075/Mds/2012. For Appellant :

Mr.T.Ravikumar Senior Standing Counsel For Respondent :

Mr.Tarun G.

for Mr.A.S.Sriraman 1/2 https://www.mhc.tn.gov.in/judis

T.C.A.No.336 of 2014 DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) Though this appeal is in relation to an order under Section 263 of the Income-Tax Act, 1961, the demand has been quantified by way of a consequential order of assessment dated 07.03.2013, at a figure less than the threshold stipulated under Circular No.9 of 2024 dated 17.09.2024. Hence, this tax case appeal, relating to Assessment Year 2007-08, is dismissed as withdrawn in light of Circular bearing No.9 of 2024, leaving the questions of law open to be decided in an appropriate matter. No costs.

[A.S.M, J.] [M.S.K, J.] 09.12.2025 Index: Yes/No Speaking order vs To The Income Tax Appellate Tribunal Madras 'B' Bench, Chennai.

T.C.A. No.336 of 2014 2/2 https://www.mhc.tn.gov.in/judis