https://www.taxtmi.com/caselaws?id=71074 The ITAT allowed all three appeals, emphasizing the necessity of providing a reasonable opportunity of being heard and issuing proper notices in penalty proceedings involving deceased assessees and their legal heirs. The penalty orders imposed on the legal heir without issuing a fresh notice after the death of the assessee were deemed invalid, leading to the cancellation of penalties for the assessment years 1971-72, 1972-73, and 1973-74. Any penalties already paid were directed to be refunded to the assessee. en-us Fri, 03 Apr 1981 00:00:00 +0530 Thu, 21 Apr 2011 11:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71074 The ITAT allowed all three appeals, emphasizing the necessity of providing a reasonable opportunity of being heard and issuing proper notices in penalty proceedings involving deceased assessees and their legal heirs. The penalty orders imposed on the legal heir without issuing a fresh notice after the death of the assessee were deemed invalid, leading to the cancellation of penalties for the assessment years 1971-72, 1972-73, and 1973-74. Any penalties already paid were directed to be refunded to the assessee. Case-Laws Income Tax Fri, 03 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71074