CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
200(3) or under proviso to Section
206C or for furnishing incorrect information. As per
sub-section (2), penalty will be not less than 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
