https://www.taxtmi.com/caselaws?id=440228 The Tribunal held that penalty orders against a deceased person are invalid, even if the department was aware of the death. The defective penalty notices lacked specificity and were deemed invalid. Additionally, levying penalties on estimated additions without specifying the exact limb of the penalty was incorrect. The reassessment was found to be both legally flawed and time-barred. Consequently, the Tribunal quashed the penalty orders for multiple assessment years, ruling in favor of the legal heirs of the deceased individual. en-us Mon, 10 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440228 The Tribunal held that penalty orders against a deceased person are invalid, even if the department was aware of the death. The defective penalty notices lacked specificity and were deemed invalid. Additionally, levying penalties on estimated additions without specifying the exact limb of the penalty was incorrect. The reassessment was found to be both legally flawed and time-barred. Consequently, the Tribunal quashed the penalty orders for multiple assessment years, ruling in favor of the legal heirs of the deceased individual. Case-Laws Income Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440228