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
6.
During the pendency of the said proceeding initiated through the
notice under Section 143(2) of the Act issued on 04.09.2014, the appellant on
23.02.2015 filed a revised return based on an audit objection by the CAG.
The assessment order dt.18.03.2016
7.
In the meantime, due to change in incumbent in the office of the
Assessing Authority, notice under
