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
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12.
The Appellate Authority held that once a revised return has been
filed validly, an Assessment Order cannot be passed on the basis of the notice
issued under Section 143(2) on the original return. It was not open for the
Assessing Officer to advert to the original return or the statements filed along
with the original
