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
27.
So the Assessing Officer can only take into account the revised
return for the purpose of making assessment, and he cannot act upon the
original return which stood obliterated.
1 (2012) 347 ITR 466 (P&H)
2 (1984) 148 ITR 478 (P&H)
Page 7 of 10
28.
For some reason in the instant case, the Assessing Officer took
