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
15.
The Tribunal held that in the cases cited by the appellant, it was
held that when a revised return was being filed, then the original return would
obliterate, and the determination of the taxable income is to be made on the
basis of the revised return; but in those cases it was not held that Section
143(2) notice
