Held  that since neither the Assessing Officer during the course of assessment proceedings nor the Commissioner (Appeals) during the course of appellate proceedings had required the assessee to furnish any specific information or documents in terms of section 92D(3), there was reasonable cause for the failure on the part of the assessee, which if at all any, had inadvertently occurred. Hence, the provisions of section 273B applied and the penalty imposed under section 271G is   deleted.(AY.2014-15)