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Section 143(2)4 Section 142(1)2

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

142(1) of the Act; the said revised return had to be filed before expiry of one year from the end of the relevant assessment year or before completion of assessment, whichever is earlier; in the instant case the revised return could have been filed till 31.03.2016; it was however filed within time on 23.02.2015; since the revised return came