CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
TDS statements is beyond one
71
year, then both Sections 234E and
271H will be attracted for the same
default and no person can be punished
for the same default/offence more than
once and it is hit by Article 20(2) of the
Constitution of India.
(g)
Impugned provision is against
the
principle
of
“audi
alterum
partem” - no one should
