https://www.taxtmi.com/caselaws?id=23697 Penalty for a default committed by a deceased assessee cannot be fastened on legal representatives where their liability is only representative and limited to assessment and payment of tax out of the estate under the Karnataka Agricultural Income-tax Act, 1957. In the absence of any provision treating legal representatives as assessees for penalty purposes, section 18(2A)(b) could not be invoked against them for the deceased's default. Penalty proceedings were therefore without jurisdiction and the penalty orders could not be sustained. en-us Mon, 20 Nov 1989 00:00:00 +0530 Wed, 23 Dec 2009 12:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23697 Penalty for a default committed by a deceased assessee cannot be fastened on legal representatives where their liability is only representative and limited to assessment and payment of tax out of the estate under the Karnataka Agricultural Income-tax Act, 1957. In the absence of any provision treating legal representatives as assessees for penalty purposes, section 18(2A)(b) could not be invoked against them for the deceased's default. Penalty proceedings were therefore without jurisdiction and the penalty orders could not be sustained. Case-Laws Income Tax Mon, 20 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23697