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
11.
In the said order, it was also noted that under Section 139(5) of
the Act, revised return may be filed if the assessee discovers any omission or
any wrong statement in the return filed under Section 139(1) or in response to
the notice issued under Section 142(1) of the Act; the said revised return
