CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
273, no penalty shall be imposable on the
person or the assessee, as the case may
be, for any failure referred to in the said
provisions if he proves that there was
reasonable cause for the said failure).
INCOME TAX RULES, 1961
Statement of deduction of tax under sub-
section (3) of Section 200.
31A. (1) Every person responsible
