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
33.
Its view that the step taken at the end by the assessee would
frustrate the whole assessment machinery is clearly perverse because once the
assessee has a right to file a revised return, and such a revised return was filed
within time, the Assessing Officer has no choice, but to act on the revised
return only because the original
