https://www.taxtmi.com/caselaws?id=36740 The court ruled in favor of the assessee, holding that penalty proceedings under the W.T. Act could not be continued against the legal representative after the death of the original assessee. It was clarified that the legal representative is not liable for penalties arising from defaults committed by the deceased, as per sections 18 and 19(3) of the Act. Additionally, the court deemed the penalty proceedings invalid due to the absence of specific notice to the legal representative. The assessee was awarded costs amounting to Rs. 200. en-us Thu, 27 Mar 1980 00:00:00 +0530 Wed, 24 Mar 2010 12:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36740 The court ruled in favor of the assessee, holding that penalty proceedings under the W.T. Act could not be continued against the legal representative after the death of the original assessee. It was clarified that the legal representative is not liable for penalties arising from defaults committed by the deceased, as per sections 18 and 19(3) of the Act. Additionally, the court deemed the penalty proceedings invalid due to the absence of specific notice to the legal representative. The assessee was awarded costs amounting to Rs. 200. Case-Laws Wealth-tax Thu, 27 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36740