Penalty not to be imposed in certain cases - Section 273B

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..... 1F, 271FA, 271FAB, 271FB, 271G, 271GA, 271GB, 271H, 271-I, 271A(1)(c), 272A(2), 272AA(1), 272B, 272BB(1), 272BB(1A), 272BBB(1), 273(1)(b), 273(1)(b)/(c) if he proves that there was reasonable cause for the said failure. Assessee to show reasonable cause: - Where there is failure to comply with notice to produce books of account u/s 142(1), the onus is on the assessee to show reasonable cause .....

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