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) 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.