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Itta/53/2019 Of Prl Commr Of Income Tax v. B Lakshmi Narayana

High Court 04 Mar 2025 In favour of: Assessee
Forum / Bench
High Court · aphc
Parties
Itta/53/2019 Of Prl Commr Of Income Tax v. B Lakshmi Narayana
Date of order
04 Mar 2025
Assessment year(s)
Outcome
Dismissed

Case summary

In Itta/53/2019 Of Prl Commr Of Income Tax v. B Lakshmi Narayana, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.

Decision: In view of the above Circulars and the Certificate referred to above, the appeal is dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

APHC010079032019 IN THE HIGH COURT OF ANDHRA PRADESH(AT AMARAVATI Special Original Jurisdiction) TUESDAYTWO TH, THE FOURTH DAY OF MARCH OUSAND AND TWENTY FIVE PRESENTTHE HONOURABLE SRI JUSTICE NINALA JAYASURYANDTHE HONOURABLE SMT JUSTICE SUMATHI JAGADAINCOME TAX TRIBUNAL APPEAL No.53 of 2019 Between: 1. Principal Commissioner of Income Tax, Kurnool Charge, MVP Complex, D.No.43-128-3, Prakash Nagar, Kurnool-518001....Appellant AND 1. B Lakshmi Narayana, D.No.2-27, Ambedkarnagar, Tadipatri, Anantapur-515411 (PAN No. )NDENT Counsel for the Appella 1.Y N Vivekananda, Senior Standing Counsel Counsel for the Respondent:dent: Counsel for the Respondent:dent: 1. The Court made the following JUDGMENT: (per At the time of consaSenior Standing Counsel for Income Tax Department appearinappellant placed a copy of the Certificate issued by the ACommissioner of Income Tax, Circle–1, Kurnool, wherein a referemade to the instructions issued by the Central Board of Direct Ta, learned g for the ssistant nce was xes 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of 2024 (F.No.279/Misc./M-74/2024-ITJ), dated 17.9.2024 and that in view of the said instructions, the appeal has to be withdrawn. 2. In view of the above Circulars and the Certificate referred to above, the appeal is dismissed as withdrawn.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 March 04, 2025 vasu __________________________ SUMATHI JAGADAM,J
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