law: Expenditure-Tax Act, 1987 
  19. Penalty not to be imposed in certain cases
  
   
  Notwithstanding anything contained in the
  
  provisions of section 15, section 16, section 17 or section 18, no penalty
  
  shall be imposable on the assessee for any failure referred to in the said provisions
  
  if he proves that there was reasonable cause for the said failure.