https://www.taxtmi.com/caselaws?id=39165 Penalty under the Income-tax Act can be imposed only on the same person or entity against whom the assessment is made. Where the assessee's status is finally determined as a Hindu undivided family, penalties under sections 271(1)(a), 271(1)(b) and 273(b) cannot be levied on a member in his individual capacity for the same income, because the assessed person and the penalised person must be identical. On that basis, cancellation of the penalties was held valid and the issue was decided in favour of the assessee. en-us Fri, 15 Feb 1974 00:00:00 +0530 Tue, 13 Apr 2010 13:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39165 Penalty under the Income-tax Act can be imposed only on the same person or entity against whom the assessment is made. Where the assessee's status is finally determined as a Hindu undivided family, penalties under sections 271(1)(a), 271(1)(b) and 273(b) cannot be levied on a member in his individual capacity for the same income, because the assessed person and the penalised person must be identical. On that basis, cancellation of the penalties was held valid and the issue was decided in favour of the assessee. Case-Laws Income Tax Fri, 15 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39165