ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA
WP/14669/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
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 if he proves that there was reasonable
