https://www.taxtmi.com/highlights?id=76610 Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased assessee. Despite being informed about the death of the assessee, the CIT(A) failed to consider this fact and passed the order in the name of the deceased person. Citing relevant legal precedents, the Tribunal concluded that penalty orders cannot be passed on deceased individuals and that notices should be issued to their legal heirs. Therefore, the Tribunal quashed the penalty order issued by the CIT(A). en-us Mon, 15 Apr 2024 08:32:34 +0530 Mon, 15 Apr 2024 08:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76610 Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased assessee. Despite being informed about the death of the assessee, the CIT(A) failed to consider this fact and passed the order in the name of the deceased person. Citing relevant legal precedents, the Tribunal concluded that penalty orders cannot be passed on deceased individuals and that notices should be issued to their legal heirs. Therefore, the Tribunal quashed the penalty order issued by the CIT(A). Highlights Income Tax Mon, 15 Apr 2024 08:32:34 +0530 https://www.taxtmi.com/highlights?id=76610