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
14.
It was contended in the said appeal by the Revenue that the CIT
(Appeals) could not have annulled the Assessment Order because the assessee
failed to bring to the knowledge of the Assessing Officer during the
continuation of the proceeding under Section 143(2) on the original return,
that the assessee filed a revised return subsequent to the receiving
