https://www.taxtmi.com/caselaws?id=70968 The Appellate Tribunal held that the penalty levied on a deceased individual under section 271(1)(c) of the Income-tax Act was invalid due to the absence of a show-cause notice to the legal representative. Emphasizing the statutory principles of natural justice, the Tribunal highlighted the necessity of notifying all legal representatives for assessment proceedings. Despite arguments citing section 159(2)(a) of the Act, the Tribunal ruled in favor of canceling the penalty, considering the deceased's lack of awareness and genuine belief in non-inclusion of income. The decision underscored the importance of procedural fairness and contextual assessment in tax penalty cases, ultimately dismissing the department's appeal. en-us Fri, 11 Jan 1985 00:00:00 +0530 Wed, 20 Apr 2011 14:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70968 The Appellate Tribunal held that the penalty levied on a deceased individual under section 271(1)(c) of the Income-tax Act was invalid due to the absence of a show-cause notice to the legal representative. Emphasizing the statutory principles of natural justice, the Tribunal highlighted the necessity of notifying all legal representatives for assessment proceedings. Despite arguments citing section 159(2)(a) of the Act, the Tribunal ruled in favor of canceling the penalty, considering the deceased's lack of awareness and genuine belief in non-inclusion of income. The decision underscored the importance of procedural fairness and contextual assessment in tax penalty cases, ultimately dismissing the department's appeal. Case-Laws Income Tax Fri, 11 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70968