Penalty u/s.271(1)c

[sunil agrawal]

can penalty u/s.271(1)c be leviable on death person.Is some decision be there please advice.

AI Summary

Penalty Under Section 271(1)(c) Not Imposed if Proceedings Incomplete at Deceased's Death A query was raised regarding the applicability of penalty under section 271(1)(c) of the Income Tax Act on a deceased individual. The response clarified that if penalty proceedings were incomplete at the time of the individual's death, the Assessing Officer (AO) should not impose the penalty, although the Act does not explicitly restrict this. If no penalty proceedings were initiated before death, the case is stronger for not imposing penalties. For further details, it was suggested to search relevant case laws on the website's 'global search' section.