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    <title>Penalty not to be imposed in certain cases.</title>
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    <description>Penalties under the Chapter shall not be imposed for the specified failures if the assessee satisfies the Assessing Officer of reasonable cause for the failure, and no penalty order may be made unless the assessee is given a reasonable opportunity of being heard.</description>
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      <description>Penalties under the Chapter shall not be imposed for the specified failures if the assessee satisfies the Assessing Officer of reasonable cause for the failure, and no penalty order may be made unless the assessee is given a reasonable opportunity of being heard.</description>
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      <pubDate>Fri, 02 May 2008 10:53:25 +0530</pubDate>
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