https://www.taxtmi.com/caselaws?id=23209 A penalty under the Wealth-tax Act is legally unsustainable if imposed in the name of a deceased assessee. The assessment record showed that the assessee had died before the penalty order was made, and the return for the relevant year had been filed by the legal representative. Because the penalty was nevertheless levied against a person who was no longer in existence, the order could not be sustained in law. The referred question was answered in favour of the assessee, confirming that such a penalty is invalid when not directed against the legal representative. en-us Thu, 07 Jun 1990 00:00:00 +0530 Thu, 17 Dec 2009 15:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23209 A penalty under the Wealth-tax Act is legally unsustainable if imposed in the name of a deceased assessee. The assessment record showed that the assessee had died before the penalty order was made, and the return for the relevant year had been filed by the legal representative. Because the penalty was nevertheless levied against a person who was no longer in existence, the order could not be sustained in law. The referred question was answered in favour of the assessee, confirming that such a penalty is invalid when not directed against the legal representative. Case-Laws Wealth-tax Thu, 07 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23209