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
Section 142(1) of the Act was issued on
08.06.2015. Subsequent notices were also issued on 04.08.2015 and
11.01.2016.
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
