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.

[Surender Gupta]

When a person died, the penalty proceedings which are incomplete at the time of death of such person, AO should not levy penalty. However, there is no such restriction in the Act. If no penalty proceedings where there at the time of death, your case becomes strong. Regarding case laws, you are requested to search the case laws in the "global search" section of this website.

AI Summary

Penalty under section 271(1)(c) on deceased taxpayers may be constrained where proceedings were incomplete at death. Where penalty proceedings are pending at a taxpayer's death, the Assessing Officer ordinarily should not impose the penalty, though the statute contains no express bar; absence of initiated proceedings at death strengthens the case against levy and case law review is advised.