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
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the passing of the Assessment Order, would not have come to the conclusion
that it was impossible for the Assessing Officer to take cognizance of the
revised return. This is because a year’s time is good enough for the Assessing
Officer to take note of the revised return, ignore the original return, and then
pass the Assessment Order
