ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA
WP/14669/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
272B or) sub-section
(1) (or sub-section (1A)) of Section 272BB
or) (sub-section (1) of Section 272BBB or)
clause (b) of sub-section (1) or clause (b)
or clause (c) of sub-section (2) of Section
273, no penalty shall be imposable on the
person or the assessee, as the case may
be, for any failure referred
