https://www.taxtmi.com/caselaws?id=66927 The Tribunal reversed the AAC's decision and upheld the penalty imposed by the WTO on the legal heir for the delay in filing the wealth-tax return. The Tribunal emphasized that the liability to file the return devolved on the legal heir after the deceased's passing, and since the return was not filed before the due date, the penalty was justified. The Tribunal distinguished between liability to tax and liability to pay penalty, ultimately ruling in favor of the revenue and reinstating the penalty. en-us Mon, 26 Apr 1982 00:00:00 +0530 Tue, 08 Mar 2011 12:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66927 The Tribunal reversed the AAC's decision and upheld the penalty imposed by the WTO on the legal heir for the delay in filing the wealth-tax return. The Tribunal emphasized that the liability to file the return devolved on the legal heir after the deceased's passing, and since the return was not filed before the due date, the penalty was justified. The Tribunal distinguished between liability to tax and liability to pay penalty, ultimately ruling in favor of the revenue and reinstating the penalty. Case-Laws Wealth-tax Mon, 26 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66927