https://www.taxtmi.com/caselaws?id=14999 The Court ruled that penalties could not be imposed on the legal heir under section 18(1)(a) of the Wealth-tax Act, 1957 after the assessee's death. The judgment highlighted the distinction between tax liability, assessment procedures, and penalty imposition on legal representatives, emphasizing that section 19 does not encompass penalty provisions. The decision favored the assessee, rejecting the Revenue's appeal and underscoring the contextual differences with the Income-tax Act regarding penalty proceedings against legal representatives. en-us Tue, 04 Jul 2000 00:00:00 +0530 Mon, 27 Jul 2009 15:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14999 The Court ruled that penalties could not be imposed on the legal heir under section 18(1)(a) of the Wealth-tax Act, 1957 after the assessee's death. The judgment highlighted the distinction between tax liability, assessment procedures, and penalty imposition on legal representatives, emphasizing that section 19 does not encompass penalty provisions. The decision favored the assessee, rejecting the Revenue's appeal and underscoring the contextual differences with the Income-tax Act regarding penalty proceedings against legal representatives. Case-Laws Wealth-tax Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14999