TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of ITAT quashed penalty proceedings under section 270A initiated against deceased assessee ab-initio. Despite receiving notice of assessee's death from legal heir on 28.05.2021, Assessing Officer proceeded to pass penalty order on 26.08.2021 against the deceased person. Tribunal held that once death was brought to AO's knowledge, legal heir should have been brought on record before passing any order. Court established that no order can be validly passed against deceased person under settled legal principle. CIT(A)'s direction was set aside, AO's penalty order was cancelled, and assessee's appeal was allowed, rendering the entire penalty proceedings void from inception.
TaxTMI 
TaxTMI 
