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
28.
For some reason in the instant case, the Assessing Officer took
no notice of the revised return, and continued the proceedings on the basis of
the original return and passed an Assessment Order on 18.03.2016. This is a
clear illegality vitiating his order.
29.
The CIT (Appeals) noted the correct legal position as set out
above, and also gave
