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
22.
The admitted facts are that the appellant had filed its original
return of income for the assessment year 2013-2014 under Section 139(1) of
the Income Tax Act, 1961 on 26.09.2013 showing the loss of (-)
Rs.182,05,36,779/-. The case of the appellant was selected for scrutiny and a
notice under Section