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
5.
The return of the appellant was taken up for scrutiny under the
Computer Assisted Scrutiny Scheme (CASS) and accordingly notice under
Section 143(2) of the Act was issued on 04.09.2014 to the appellant, and the
details were furnished by the appellant on 23.09.2014.
6.
During the pendency of the said proceeding initiated through the
notice under Section
