https://www.taxtmi.com/caselaws?id=28145 The High Court of Madhya Pradesh ruled that penalty proceedings under the Wealth-tax Act could not be continued against the legal representative of a deceased assessee after the assessee's death. The court highlighted the specific language of sections 18 and 19 of the Act, indicating penalties were individual-specific and not extendable to legal representatives. Citing precedents from other High Courts, the court upheld the cancellation of penalties on the legal representative, emphasizing the distinct treatment of wealth tax liability and penalties under the Act. en-us Mon, 18 Apr 1983 00:00:00 +0530 Fri, 19 Feb 2010 12:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28145 The High Court of Madhya Pradesh ruled that penalty proceedings under the Wealth-tax Act could not be continued against the legal representative of a deceased assessee after the assessee's death. The court highlighted the specific language of sections 18 and 19 of the Act, indicating penalties were individual-specific and not extendable to legal representatives. Citing precedents from other High Courts, the court upheld the cancellation of penalties on the legal representative, emphasizing the distinct treatment of wealth tax liability and penalties under the Act. Case-Laws Wealth-tax Mon, 18 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28145