https://www.taxtmi.com/forum/issue?id=1332 Where penalty proceedings are pending at a taxpayer's death, the Assessing Officer ordinarily should not impose the penalty, though the statute contains no express bar; absence of initiated proceedings at death strengthens the case against levy and case law review is advised. en-us Fri, 10 Jul 2009 13:36:26 +0530 Thu, 23 Jan 2025 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1332 Where penalty proceedings are pending at a taxpayer's death, the Assessing Officer ordinarily should not impose the penalty, though the statute contains no express bar; absence of initiated proceedings at death strengthens the case against levy and case law review is advised. Discussion-Forum Income Tax Fri, 10 Jul 2009 13:36:26 +0530 https://www.taxtmi.com/forum/issue?id=1332