APHC010079032019 IN THE HIGH COURT OF ANDHRA PRADESH (Special Original Jurisdiction) TUESDAY, TWO THOUSAND AND TWENTY FIVE THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SMT JUSTICE INCOME TAX TRIBUNAL APPEAL N Between: 1. Principal Commissione Complex, D.No.43-128 AND 1. B Lakshmi Narayana Anantapur-515411 (PAN Counsel for the Appellant: 1. Y N Vivekananda, Senior Standing Counsel Counsel for the Respondent: 1. The Court made the following At the time of considering the matter, Mr.Y.N.Vivekananda, learned Senior Standing Counsel for Income Tax Department appearing for the appellant placed a copy of the Certificate issued by the Assistant Commissioner of Income Tax, Circle made to the instructions issued by the Central Board of Direct Taxes vide Circular No.5 of 2024 (F.No.279/Misc.142/2007 and Circular No.9 of 2024 (F.No.279/Misc./M IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) TUESDAY, THE FOURTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM INCOME TAX TRIBUNAL APPEAL No.53 of 2019 issioner of Income Tax, Kurnool Charge 128-3, Prakash Nagar, Kurnool-518001. ...Appellant Lakshmi Narayana, D.No.2-27, Ambedkarnagar, Tadipat 515411 (PAN No.AECPL8423J) ...RESPONDENT Counsel for the Appellant: Y N Vivekananda, Senior Standing Counsel Counsel for the Respondent: The Court made the following JUDGMENT: (per NJS,J) At the time of considering the matter, Mr.Y.N.Vivekananda, learned Senior Standing Counsel for Income Tax Department appearing for the appellant placed a copy of the Certificate issued by the Assistant Commissioner of Income Tax, Circle–1, Kurnool, wherein a reference was instructions issued by the Central Board of Direct Taxes vide Circular No.5 of 2024 (F.No.279/Misc.142/2007-ITJ(Pt.)), dated 15.3.2024 and Circular No.9 of 2024 (F.No.279/Misc./M-74/2024-ITJ), dated [3494] THE HONOURABLE SRI JUSTICE NINALA JAYASURYA SUMATHI JAGADAM Kurnool Charge, MVP Appellant Tadipatri, ...RESPONDENT At the time of considering the matter, Mr.Y.N.Vivekananda, learned Senior Standing Counsel for Income Tax Department appearing for the appellant placed a copy of the Certificate issued by the Assistant a reference was instructions issued by the Central Board of Direct Taxes vide ITJ(Pt.)), dated 15.3.2024 ITJ), dated 2 ITTA_53_2019 17.9.2024 and that in view of the said instructions, the appeal has to be withdrawn. 2. In view of the above Circulars and the Certificate referred to above, the appeal is dismissed as withdrawn. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. ____________________ NINALA JAYASURYA,J __________________________ SUMATHI JAGADAM,J March 04, 2025 vasu