https://www.taxtmi.com/caselaws?id=7597 Penalty under the income-tax law is stated to be unsustainable where proceedings are continued against a person who is no longer the assessee in law. Although the explanation for cash credits and fixed deposits was found unacceptable and the factual ingredients of section 28(1)(c) were said to be attracted, the defect in continuing the penalty in the name of the individual after the assessment status had been corrected to a Hindu undivided family was treated as fatal. The note emphasises that penalty proceedings must be maintained against the correct assessee, and that levy on the wrong person cannot be sustained even where the underlying facts otherwise justify penalty. en-us Tue, 25 Feb 1969 00:00:00 +0530 Thu, 05 Mar 2009 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7597 Penalty under the income-tax law is stated to be unsustainable where proceedings are continued against a person who is no longer the assessee in law. Although the explanation for cash credits and fixed deposits was found unacceptable and the factual ingredients of section 28(1)(c) were said to be attracted, the defect in continuing the penalty in the name of the individual after the assessment status had been corrected to a Hindu undivided family was treated as fatal. The note emphasises that penalty proceedings must be maintained against the correct assessee, and that levy on the wrong person cannot be sustained even where the underlying facts otherwise justify penalty. Case-Laws Income Tax Tue, 25 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7597