https://www.taxtmi.com/highlights?id=38929 Penalty on the legal representatives - legal fiction comes into operation - no penal proceedings have been initiated against the assessee, when he was alive. Assessment has not been done in the hands of the legal representatives and therefore, Section 159 of the Income-Tax Act, cannot be applied to the legal representative. - HC en-us Tue, 17 Apr 2018 15:16:32 +0530 Tue, 17 Apr 2018 15:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38929 Penalty on the legal representatives - legal fiction comes into operation - no penal proceedings have been initiated against the assessee, when he was alive. Assessment has not been done in the hands of the legal representatives and therefore, Section 159 of the Income-Tax Act, cannot be applied to the legal representative. - HC Highlights Income Tax Tue, 17 Apr 2018 15:16:32 +0530 https://www.taxtmi.com/highlights?id=38929