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
32.
The revised return had been filed on 23.02.2015 itself, and the
Tribunal, had it noted the correct date of filing of the revised return, because
there was at least a one year gap between the filing of the revised return and
Page 8 of 10
the passing of the Assessment Order, would not have come to the conclusion
that
