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
29.
The CIT (Appeals) noted the correct legal position as set out
above, and also gave a finding of fact that there was a bona fide mistake that
impelled the assessee to file the revised return on 23.02.2015 i.e. it was
necessitated due to comments given by the CAG. It also noted that once a
valid revised return is filed
