Hi @Ravi07011983 ,
Thanks for your updated information.
1: Please check whether your board is MIMXRT1170-EVK or MIMXRT1170-EVKB board.
Regarding your note: "We used default SDK debug interface(SWD)As per EVK Board Hardware User’s Guide we removed the resistors R187, R208, R195, and R78."
If you are using SWD interface, you do not need to modify this hardware.
2: You mentioned: "We are using external JTAG debugger make PE Micro for that purpose in MIMXRT1170-EVK board J5,J6,J7 and J8 Jumpers also removed to isolate the usb debugger frre link.",
I believe you meant JP5, JP6, JP7, correct?
If so, please note that JP5 need remain connected.
3: I did a test on my side, and I can debug and print successfully using PE Micro.

4: Regarding "We tried LPSPI1 sdk example code using pins GPIO_AD_28,GPIO_AD_29,GPIO_AD_30 & GPIO_AD_31 board slave IC U27.
Request to provide the solution."
Unfortunately, we do not provide an SDK example for this.
Wish it helps you
Best Regards
MayLiu