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    <title>Penalty Proceedings Against Deceased Individual Deemed Unenforceable; Section 271AAB Penalty Not Sustainable in Law.</title>
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    <description>The penalty proceedings initiated by the Assessing Officer against a dead person was not enforceable in law and the penalty imposed under section 271AAB in pursuance of such invalid initiation is not sustainable.</description>
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      <description>The penalty proceedings initiated by the Assessing Officer against a dead person was not enforceable in law and the penalty imposed under section 271AAB in pursuance of such invalid initiation is not sustainable.</description>
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