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Section 143(2)4 Section 142(1)2

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

25. Thus, the time for filing the revised return would end on 31.03.2016, and the revised return had admittedly been filed on 23.02.2015, well within time. 26. Once the revised return is filed, it is well settled that the original return stands obliterated as rightly held by the CIT (Appeals) in his order dt. 24.07.2018 placing reliance on the judgments