https://www.taxtmi.com/caselaws?id=751366 ITAT Surat quashed CIT(A)'s order imposing penalty u/s 271(1)(c) because it was passed in the name of a deceased assessee. Despite legal heir informing CIT(A) about the death, notices and final order were issued in dead person's name, making them legally invalid. Court held that proceedings should have been conducted against legal heirs, not deceased person. Relying on Savita Kapila and Maruti Suzuki precedents, ITAT ruled such orders lack jurisdiction and must be set aside. Appeal allowed. en-us Mon, 08 Apr 2024 00:00:00 +0530 Sun, 14 Apr 2024 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751366 ITAT Surat quashed CIT(A)'s order imposing penalty u/s 271(1)(c) because it was passed in the name of a deceased assessee. Despite legal heir informing CIT(A) about the death, notices and final order were issued in dead person's name, making them legally invalid. Court held that proceedings should have been conducted against legal heirs, not deceased person. Relying on Savita Kapila and Maruti Suzuki precedents, ITAT ruled such orders lack jurisdiction and must be set aside. Appeal allowed. Case-Laws Income Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751366