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
260A of the Income Tax
Act, 1961 challenging the judgment dt. 19.12.2022 of the Income Tax
Appellate Tribunal in I.T.A. No.297/GAU/2018 for the assessment year 2013-
2014.
2.
The appellant herein is the Tripura State Electricity Corporation
Limited.
3.
The appellant is engaged in the business of sale and distribution
of electricity within the State of Tripura
