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
20.
Having heard the parties, we deem it appropriate to also frame
the following additional substantial question of law:
“Whether the learned tribunal acted perversely in not
setting aside the order of the assessing authority in spite of
noticing that the appellant had filed a revised return and
accepting the legal position that such revised return will
obliterate the original
