Penalty on deceased assessee's rep cancelled by ITAT. Section 18(1)(a) Wealth Tax Act upheld.

The ITAT Jabalpur upheld the cancellation of a penalty imposed on the legal representative of a deceased assessee under section 18(1)(a) of the Wealth Tax Act, as per the decision of the learned AAC and supported by previous court rulings. The departmental appeal was dismissed.

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The ITAT Jabalpur upheld the cancellation of a penalty imposed on the legal representative of a deceased assessee under section 18(1)(a) of the Wealth Tax Act, as per the decision of the learned AAC and supported by previous court rulings. The departmental appeal was dismissed. (Case: 1979 (9) TMI 103 - ITAT JABALPUR)

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