ITTA/53/2019 of PRL COMMR OF INCOME TAX Vs B LAKSHMI NARAYANA

APHC010079032019 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3494] (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 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.AECPL8423J) ...RESPONDENT Counsel for the Appellant: 1. Y N Vivekananda, Senior Standing Counsel Counsel for the Respondent: 1. 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 made to the 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 2 I