https://www.taxtmi.com/acts?id=10064 Section 105 provides that, notwithstanding sections 102-104, no penalty shall be imposed if the assessee proves there was reasonable cause for the failure, and further requires that no penalty order under this Chapter be made unless the assessee has been given a reasonable opportunity of being heard. en-us Wed, 22 Oct 2008 13:23:28 +0530 Wed, 22 Oct 2008 13:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10064 Section 105 provides that, notwithstanding sections 102-104, no penalty shall be imposed if the assessee proves there was reasonable cause for the failure, and further requires that no penalty order under this Chapter be made unless the assessee has been given a reasonable opportunity of being heard. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 13:23:28 +0530 https://www.taxtmi.com/acts?id=10064