https://www.taxtmi.com/caselaws?id=67102 Penalty under section 17(1)(a) of the Gift-tax Act, 1958 could not be sustained against a legal heir for a deceased assessee's delayed gift-tax return. The default in filing had already been committed by the deceased, and there was no material showing any notice to, or independent default by, the legal representative. Section 19, dealing with tax liability through a legal representative, was held inapplicable to penalty for late filing, and section 13(1) did not create any legal fiction extending penalty liability to the heir for an already completed default. In the absence of express statutory authority, penalty proceedings could not validly continue against the legal representative. en-us Sat, 29 Nov 1986 00:00:00 +0530 Mon, 09 May 2011 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67102 Penalty under section 17(1)(a) of the Gift-tax Act, 1958 could not be sustained against a legal heir for a deceased assessee's delayed gift-tax return. The default in filing had already been committed by the deceased, and there was no material showing any notice to, or independent default by, the legal representative. Section 19, dealing with tax liability through a legal representative, was held inapplicable to penalty for late filing, and section 13(1) did not create any legal fiction extending penalty liability to the heir for an already completed default. In the absence of express statutory authority, penalty proceedings could not validly continue against the legal representative. Case-Laws Income Tax Sat, 29 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67102