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Section 143(2)4 Section 142(1)2

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

34. Its view that it is only an irregularity and not an illegality, is also unsustainable having regard to the judgments cited in the decision of the CIT (Appeals) and also more particularly the judgment of the Supreme Court in Commissioner of Income Tax v. Mahendra Mills3 and other connected matters confirming the judgment in CCIT v. Machine Tools Corpn