Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased assessee. Despite being informed about the death of the assessee, the CIT(A) failed to consider this fact and passed the order in the name of the deceased person. Citing relevant legal precedents, the Tribunal concluded that penalty orders cannot be passed on deceased individuals and that notices should be issued to their legal heirs. Therefore, the Tribunal quashed the penalty order issued by the CIT(A).
Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased assessee. Despite being informed about the death of the assessee, the CIT(A) failed to consider this fact and passed the order in the name of the deceased person. Citing relevant legal precedents, the Tribunal concluded that penalty orders cannot be passed on deceased individuals and that notices should be issued to their legal heirs. Therefore, the Tribunal quashed the penalty order issued by the CIT(A).
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