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
8.
Thereafter, after issuing a show cause notice on 26.02.2016, the
Assistant Commissioner of Income Tax, Agartala Circle, Agartala completed
the assessment on 18.03.2016 by disallowing a deduction of Rs.40,36,51,685/-
under Sections 40(a)(ia), 68 and 37 of the Act by making an assessment at
Rs.1,41,68,85,094/-.
The Appeal to CIT (Appeals
