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
24.
Admittedly Section 139(5) as it stood at the relevant point of
time provided that if any person, having furnished a return under Section
139(1) of the Act, discovers any omission or wrong statement therein, he may
furnish a revised return at any time before the expiry of one year from the end
of the relevant assessment year
