https://www.taxtmi.com/caselaws?id=381786 The Tribunal quashed the penalties imposed on Late Sh. Hansraj Thakkar and Sh. Bharat Hansraj Thakkar. It found imposing a penalty on a deceased person legally unsustainable, as evidenced by the death certificate submitted. The lack of specific findings or evidence against the abettor, Sh. Bharat Hansraj Thakkar, coupled with procedural lapses in the adjudication process, led to the penalties being invalidated. The Tribunal emphasized that proceedings against deceased individuals are flawed, resulting in the acquittal of the deceased parties. Consequently, the penalties were set aside, and the appeals were allowed without costs. en-us Fri, 14 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381786 The Tribunal quashed the penalties imposed on Late Sh. Hansraj Thakkar and Sh. Bharat Hansraj Thakkar. It found imposing a penalty on a deceased person legally unsustainable, as evidenced by the death certificate submitted. The lack of specific findings or evidence against the abettor, Sh. Bharat Hansraj Thakkar, coupled with procedural lapses in the adjudication process, led to the penalties being invalidated. The Tribunal emphasized that proceedings against deceased individuals are flawed, resulting in the acquittal of the deceased parties. Consequently, the penalties were set aside, and the appeals were allowed without costs. Case-Laws FEMA Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381786