https://www.taxtmi.com/caselaws?id=458972 The Tribunal allowed the appeals filed by the assessee for AY 2009-10 and AY 2010-11, concluding that penalty proceedings initiated against a deceased person are invalid. The Tribunal determined that notices and orders issued in the name of a deceased individual are null and void, in accordance with established legal principles and precedents. Consequently, the penalties imposed were deleted, underscoring the importance of legal enforceability and adherence to established legal norms in tax proceedings. The decision emphasized that legal proceedings against a deceased person cannot be sustained. en-us Fri, 08 Feb 2019 00:00:00 +0530 Sun, 24 Nov 2024 09:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458972 The Tribunal allowed the appeals filed by the assessee for AY 2009-10 and AY 2010-11, concluding that penalty proceedings initiated against a deceased person are invalid. The Tribunal determined that notices and orders issued in the name of a deceased individual are null and void, in accordance with established legal principles and precedents. Consequently, the penalties imposed were deleted, underscoring the importance of legal enforceability and adherence to established legal norms in tax proceedings. The decision emphasized that legal proceedings against a deceased person cannot be sustained. Case-Laws Income Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458972