Section 15 of HRTA : Section 15: Penalty For Failure To Furnish Returns, Comply With Notices, Concealment Of Receipts, Etc

(1) If, in the course of any proceedings under this Act, the Income-tax Officer or the Commissioner (Appeals) is satisfied that any person:

1. has, without reasonable cause, failed to furnish the return of chargeable receipts which he was required to furnish under sub-section (1) of section 8 or by notice given under sub-section