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
4.
For the assessment year 2013-2014, the appellant had filed its
return of income tax on 26.09.2013 disclosing total income computed at a loss
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figure of (-) Rs.182,05,36,779- as against net loss as per profit and loss
account of (-) Rs.1332,27,00,075/-.
5.
The return of the appellant was taken