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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Reasonable-cause defence prevents penalty imposition for failures when proved, and an opportunity to be heard must be provided.</h1> Section 173 bars imposition of a penalty where the assessee or e commerce operator proves to the Assessing Officer that there was reasonable cause for the failure, and it mandates that no penalty order be made unless the assessee or e commerce operator has been given a reasonable opportunity of being heard.

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