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
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 in C.I.T. v. Rana Polycot
Limited1, Beco Engineering Co. Ltd. v. C.I.T2., etc.
27.
So the Assessing Officer can only take into account the revised
return
