Penalty not to be imposed in certain cases
52 [Penalty not to be imposed in certain cases.
273B. Notwithstanding anything contained in the provisions of 53[clause (b) of sub-section (1) of] 54 [section 271, section 271A, section 271B, 55 [section 271BB,] section 271C, section 271D, section 271E, 56[section 271F,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or 57 [sub-section (1) of section 272BB or] clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provisions if he proves that there was reasonable cause for the said failure.]