TTHE COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. SMT. VALLABHANENI HEMALATHA, VIJAYAWADA

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI MONDAY ,THE TWENTY FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA INCOME TAX TRIBUNAL APPEAL NO: 238 OF 2017 Appeal under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased to allow the appeal by duly setting aside the Order dated 29.04.2011 passed in IT(S.S.)A. No. 1A/izag/2010 (Block Period 01.04.1996 to 14.02.2003) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam filed challenging the Order dated 14.09.2010 passed in ITA No.45/TR/CIT(A)A/JA/10-11 by the Commissioner of Income Tax (Appeals), Vijayawada, which filed against the Order dated 28.07.2009 passed in H-705/CCA/JA/2009-10 by the Deputy Commissioner of Income Tax Central Circle, Vijayawada, which filed against the order dated 15.11.2007 in ITA No. 0434/CC-VIJ/CIT(A)- 1/06-07 by the Commissioner of Income Tax (Appeals)-I, Hyderabad, which filed against the order dated 26.09.2006 U/s. 143(3) read with Section 158 BD & 158 BC of the Income Tax Act, 1961 by the Assistant Commissioned of Income Tax, Central Circle, Vijayawada. Between: The Commissioner Of Income Tax, Vijayawada ...APPELLANT /RESPONDENT

.s-ts if; AND Smt. Vallabhaneni Hemalatha, 74-12-7, New R.T.C.Colony, Patamata Vijayawada. ...RESPONDENT / APPELLANT : SRI Y N VIVEKANANDA (SC FOR INCOME TAX) Counsel for the Appellant Counsel for the Respondents: SRI A V A SIVA KARTIKEYA The Court made the following JUDGMENT : • ......

HONOURABLE SRI JUSTICE G. NARENDAR AND HONOURABLE SMT. JUSTICE KIRANMAYEE MANDAVA l■T■T■A.No.238 of 2017 JUDGMENT: (per Hon’ble Sri Justice G. Narendar) Sri Y.N. Vivekananda, learned Senior Standing Counsel for Income Tax Department, has filed into Court a copy of the Certificate issued by the Assessing Officer/Assistant Commissioner of Income Tax, Circle-2(1), Vijayawada, certifying that the instant appeal needs to be withdrawn as the tax effect involved falls below the monetary limits fixed by the Central Board of Direct Taxes vide Circular No.09/2024, F.No.279/Misc./M-74/2024-ITJ dated 17.09.2024, and that the appeal does not fall under the exceptions prescribed under Para-3.1 & 3.2 of the Board’s Circular No.05/2024 dated 15.03.2024. Learned counsel, therefore, prays leave of the Court to withdraw the appeal. Submission of the learned counsel is placed on record. Leave 2. granted. 3. Accordingly, the instant appeal stands disposed of as withdrawn. As a sequel, pending interlocutory applications, if any, shall stand closed. There shall be no order as to costs^ ^I^MESWARA RAO JOINT REGISTRAR SD/- //true copy// SECTION OFFICER Bench To. Tribunal, Visakhapatnam Tax Appellate 1. The Income Visakhapatnam T- -

7 2. The Commissioner of Income Tax (Appeals), Vijayawada, 3. The Deputy Commissioner of Income Tax Central Circle, Vijayawada, 4. The Commissioner of Income Tax (Appeals)-I, Hyderabad, 5. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada. 6. One CC to Sri Y N Vivekananda (SC for Income Tax) Advocate [OPUC] 7. One CC to Sri A V A Siva Kartikeya Advocate [OPUC] 8. THREE CD COPIES psr TAG i

l' ! f HIGH COURT DATED:25/11/2024 ji I JUDGMENT ITTA.No.238 of 2017 5 % DISMISSING THE ITTA AS WITHDRAWN i