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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

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) and order of the said authority 9. Aggrieved by the Assessment Order dt. 18.03.2016 passed by the Assistant Commissioner of Income Tax, Agartala Circle, Agartala