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<h1>High Court affirms penalty on minor for late tax estimates, clarifies individual assessment</h1> The High Court of Allahabad upheld the penalty imposed on a minor for failure to file advance tax estimates within the amended period of limitation under ... Limitation, Penalty, Representative Assessee The High Court of Allahabad ruled in a case involving a minor, Km. Sunita Gupta, and her penalty for failure to file advance tax estimates. The court confirmed that the penalty was imposed within the amended period of limitation under section 275 of the Income-tax Act, 1961. Additionally, the court determined that a direct assessment could be made on the minor herself, not just on the representative assessee. The judgment favored the revenue and imposed costs of Rs. 200 on the assessee.
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