Reasonable cause defence prevents penalties where the Assessing Officer is satisfied and the assessee is heard. Penalty is not imposable if the assessee proves to the satisfaction of the Assessing Officer that there was reasonable cause for the failure under ... Summary
Reasonable cause defence prevents penalties where the Assessing Officer is satisfied and the assessee is heard.
Penalty is not imposable if the assessee proves to the satisfaction of the Assessing Officer that there was reasonable cause for the failure under sections 106-108, and no penalty order shall be made unless the assessee has been given a reasonable opportunity of being heard.
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