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
loss had not been
considered in the final computation of income. He, therefore, rightly held that
the assessment proceeding was vitiated.
30.
Consequently, he ought to have remitted the matter back to the
Assessing Officer after setting aside the Assessment Order passed on
18.03.2016, and directed him to pass an Assessment Order after taking into
consideration the revised return. Instead
