https://www.taxtmi.com/caselaws?id=183804 The Tribunal dismissed the department's appeal against the deletion of penalty under section 271(1)(c) for the assessment year 2001-02. It held that a legal heir cannot be held accountable for the actions of a deceased assessee in penalty proceedings. The Tribunal clarified that while legal representatives are liable for sums the deceased would have been responsible for if alive, penalty proceedings are distinct from assessment proceedings. Therefore, the department's argument, based on misinterpreting the law, was rejected, and the penalty deletion was upheld. en-us Thu, 20 Oct 2005 00:00:00 +0530 Wed, 22 Jun 2016 11:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183804 The Tribunal dismissed the department's appeal against the deletion of penalty under section 271(1)(c) for the assessment year 2001-02. It held that a legal heir cannot be held accountable for the actions of a deceased assessee in penalty proceedings. The Tribunal clarified that while legal representatives are liable for sums the deceased would have been responsible for if alive, penalty proceedings are distinct from assessment proceedings. Therefore, the department's argument, based on misinterpreting the law, was rejected, and the penalty deletion was upheld. Case-Laws Income Tax Thu, 20 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183804