https://www.taxtmi.com/caselaws?id=255229 The High Court nullified the Appellate Tribunal's order for erroneously rejecting an appeal without allowing the petitioner to be impleaded as the legal heir. The Court directed a fresh consideration of the appeal after permitting the petitioner's impleadment within six months. Regarding the challenge against the penalty order under section 271(1C) of the Income Tax Act, the High Court advised the petitioner to file an appeal before the Commissioner of Income Tax Appeals within one month, leaving the decision on challenging the penalty order to the petitioner's discretion. en-us Fri, 19 Dec 2014 00:00:00 +0530 Mon, 12 Jan 2015 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255229 The High Court nullified the Appellate Tribunal's order for erroneously rejecting an appeal without allowing the petitioner to be impleaded as the legal heir. The Court directed a fresh consideration of the appeal after permitting the petitioner's impleadment within six months. Regarding the challenge against the penalty order under section 271(1C) of the Income Tax Act, the High Court advised the petitioner to file an appeal before the Commissioner of Income Tax Appeals within one month, leaving the decision on challenging the penalty order to the petitioner's discretion. Case-Laws Income Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255229