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
16.
The Tribunal erroneously noted that the revised return had been
filed on 17.03.2016 (though it had been filed on 23.02.2015), and that this was
not known to the Assessing Officer as the return had been filed at the receipt
Page 5 of 10
counter and it was impossible for the Assessing Officer to take cognizance of
such a fact
