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
18.
It therefore set aside the order of the CIT (Appeals) and restored
the matter to the file of the Assessing Officer, and directed him to re-
determine the taxable income of the assessee after taking the details from the
revised return of income.
19.
This appeal had been admitted on 10.10.2023 to consider the
following substantial question
