https://www.taxtmi.com/caselaws?id=67072 Penalty proceedings under the Gift-tax Act were treated as unsustainable where the assessment order and notice of demand had not been served on the legal representative, because initiation at that stage lacked legal basis. The text also states that a gift already brought to tax in the deceased donor's estate duty assessment was not again chargeable to gift-tax on the same factual basis. It further notes that section 19(3) did not extend penalty liability to a legal representative under section 17(1)(a), so such penalty could not be imposed on the representative. On that reasoning, the penalty was cancelled. en-us Sat, 28 Apr 1984 00:00:00 +0530 Tue, 08 Mar 2011 18:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67072 Penalty proceedings under the Gift-tax Act were treated as unsustainable where the assessment order and notice of demand had not been served on the legal representative, because initiation at that stage lacked legal basis. The text also states that a gift already brought to tax in the deceased donor's estate duty assessment was not again chargeable to gift-tax on the same factual basis. It further notes that section 19(3) did not extend penalty liability to a legal representative under section 17(1)(a), so such penalty could not be imposed on the representative. On that reasoning, the penalty was cancelled. Case-Laws Income Tax Sat, 28 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67072