https://www.taxtmi.com/caselaws?id=8693 Penalty under section 28(1)(c) of the Income-tax Act, 1922 is explained as a personal penal liability that must attach to the person responsible for concealment. Where the income belonged to a Hindu undivided family and the family had already disrupted before the penalty order was made, the text states that penalty proceedings could not be sustained against the erstwhile family or its karta. The continuation principle applicable to certain reassessment matters was said not to extend to this type of penalty proceeding. en-us Mon, 08 Mar 1965 00:00:00 +0530 Tue, 02 Jun 2009 20:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8693 Penalty under section 28(1)(c) of the Income-tax Act, 1922 is explained as a personal penal liability that must attach to the person responsible for concealment. Where the income belonged to a Hindu undivided family and the family had already disrupted before the penalty order was made, the text states that penalty proceedings could not be sustained against the erstwhile family or its karta. The continuation principle applicable to certain reassessment matters was said not to extend to this type of penalty proceeding. Case-Laws Income Tax Mon, 08 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8693