CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
10,000/-
and it may extend upto `1,00,000/-. Section 273B
indicates that no penalty shall be imposable on the
person or the assessee for any failure referred to in the
said provision if he proves that there was reasonable
cause for such failure. Section 273B has also been
amended by adding Section 271H and as already
noticed under
