Tripura State Electricity Corporation Limited vs. Principal Commissioner of Income Tax, Shillong
The appeal is partly allowed as above
ITA/1/2023HC Tripura14 Aug 2025
Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE S. DATTA PURKAYASTHA
Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 260A
additional substantial question of law:
“Whether the learned tribunal acted perversely in not
setting aside the order of the assessing authority in spite of
noticing that the appellant had filed a revised return and
accepting the legal position that such revised return will
obliterate the original return?”
Consideration by the Court
21.
Heard the counsel for the parties.
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