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    <title>Penalty not to be imposed in certain cases</title>
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    <description>Penalty relief is available where the assessee proves to the satisfaction of the Assessing Officer that failure to comply was due to reasonable cause, and no penalty order shall be made unless the assessee is given a reasonable opportunity of being heard.</description>
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      <description>Penalty relief is available where the assessee proves to the satisfaction of the Assessing Officer that failure to comply was due to reasonable cause, and no penalty order shall be made unless the assessee is given a reasonable opportunity of being heard.</description>
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