M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA
WP/14294/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
11.
Keeping the above principles in mind, the
challenge to the vires of Section 234E of the Income Tax
Act in these petitions is being examined. This Court is
of the considered view that it would be necessary to take
note of the relevant provisions of the Act which have
bearing on the rival contentions raised in these writ
petitions
