https://www.taxtmi.com/caselaws?id=39732 The High Court of Andhra Pradesh ruled that legal representatives of an assessee cannot be penalized under section 18 of the Wealth-tax Act for the assessee's failure to file returns without reasonable cause within the prescribed time and manner. The court held that the liability of legal representatives is limited to paying the assessed wealth tax or any sum payable by the deceased, excluding penalties. Therefore, the court quashed the proposed penalties on the legal representative, stating that section 18 penalties do not extend to legal representatives. en-us Thu, 08 Aug 1974 00:00:00 +0530 Tue, 20 Apr 2010 10:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39732 The High Court of Andhra Pradesh ruled that legal representatives of an assessee cannot be penalized under section 18 of the Wealth-tax Act for the assessee's failure to file returns without reasonable cause within the prescribed time and manner. The court held that the liability of legal representatives is limited to paying the assessed wealth tax or any sum payable by the deceased, excluding penalties. Therefore, the court quashed the proposed penalties on the legal representative, stating that section 18 penalties do not extend to legal representatives. Case-Laws Wealth-tax Thu, 08 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39732