https://www.taxtmi.com/caselaws?id=433744 The Tribunal upheld the CIT(A)'s decision, declaring the penalty imposed under Section 271E on the deceased person as null and void. The Revenue's appeal was dismissed, confirming that the loan transactions were attributed to the HUF, not the individual. Notices issued to deceased persons were deemed void ab initio and not curable under Section 292B. en-us Mon, 30 Jan 2023 00:00:00 +0530 Fri, 20 Dec 2024 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433744 The Tribunal upheld the CIT(A)'s decision, declaring the penalty imposed under Section 271E on the deceased person as null and void. The Revenue's appeal was dismissed, confirming that the loan transactions were attributed to the HUF, not the individual. Notices issued to deceased persons were deemed void ab initio and not curable under Section 292B. Case-Laws Income Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433744