M/S HOTEL FISHLAND vs. UNION OF INDIA
WP/12097/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
273B, it would indicate that penalty
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need not be imposed under Section 271H if reasonable
cause is shown. The contention of the assessee is that
there is no similar provision in the impugned provision
namely Section 234E and as such it takes away the
valuable right of the assessee. The said contention does
not hold water inasmuch as Section
