https://www.taxtmi.com/acts?id=17277 Clause 117 provides that penalties under the specified provisions will not be imposed if the assessee proves to the satisfaction of the Assessing Officer that there was reasonable cause for the failure; and that no penalty order under the Chapter shall be made unless the assessee has been given a reasonable opportunity of being heard. en-us Fri, 01 Mar 2013 19:29:13 +0530 Sat, 02 Mar 2013 13:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17277 Clause 117 provides that penalties under the specified provisions will not be imposed if the assessee proves to the satisfaction of the Assessing Officer that there was reasonable cause for the failure; and that no penalty order under the Chapter shall be made unless the assessee has been given a reasonable opportunity of being heard. Act-Rules Bills Fri, 01 Mar 2013 19:29:13 +0530 https://www.taxtmi.com/acts?id=17277