M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA
WP/14296/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
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the person authorised by him. Section 200A inserted by
Finance Act 2/2009 effective from assessment year
2011-12 is an enabling provision necessitated by the
centralized electronic processing system consequent on
mandatory e-filing of return. Section 201 spells out the
consequences which would follow the assessee, who
fails to deduct tax and deposit the same within the time
