https://www.taxtmi.com/highlights?id=29871 Penalty u/s 271(1)(c) imposed on the legal heir - any sum referred in section 159(1) does not include the penalty proceedings on the legal representative under section 159(2) of the Act. Therefore, penalty imposed on the legal heir is not justified. - AT en-us Wed, 22 Jun 2016 09:08:06 +0530 Wed, 22 Jun 2016 09:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29871 Penalty u/s 271(1)(c) imposed on the legal heir - any sum referred in section 159(1) does not include the penalty proceedings on the legal representative under section 159(2) of the Act. Therefore, penalty imposed on the legal heir is not justified. - AT Highlights Income Tax Wed, 22 Jun 2016 09:08:06 +0530 https://www.taxtmi.com/highlights?id=29871