https://www.taxtmi.com/caselaws?id=373427 The Tribunal held that the penalty under section 271(1)(c) was unjustified as no income was deemed concealed due to the absence of additions or disallowances during assessment. Additionally, issuing a notice under section 148 to a deceased person was deemed invalid, and legal representatives cannot be penalized for the deceased assessee's liabilities. Consequently, the penalty imposed was deleted, and the appeal favored the assessee. en-us Thu, 10 Jan 2019 00:00:00 +0530 Mon, 14 Jan 2019 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373427 The Tribunal held that the penalty under section 271(1)(c) was unjustified as no income was deemed concealed due to the absence of additions or disallowances during assessment. Additionally, issuing a notice under section 148 to a deceased person was deemed invalid, and legal representatives cannot be penalized for the deceased assessee's liabilities. Consequently, the penalty imposed was deleted, and the appeal favored the assessee. Case-Laws Income Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373427