https://www.taxtmi.com/caselaws?id=773952 The Tribunal allowed the appeal and quashed the penalty order passed by the AO against a deceased assessee under section 270A of the Income Tax Act. The AO had passed the penalty order on 26.08.2021 despite being informed of the assessee's death on 28.05.2021. The Tribunal held that no proceedings can be initiated or continued against a deceased person without impleading legal heirs. The penalty order was declared void ab-initio as it violated settled legal principles. The CIT(A)'s direction to implicate legal heirs was also set aside since the underlying penalty order itself was invalid. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773952 The Tribunal allowed the appeal and quashed the penalty order passed by the AO against a deceased assessee under section 270A of the Income Tax Act. The AO had passed the penalty order on 26.08.2021 despite being informed of the assessee's death on 28.05.2021. The Tribunal held that no proceedings can be initiated or continued against a deceased person without impleading legal heirs. The penalty order was declared void ab-initio as it violated settled legal principles. The CIT(A)'s direction to implicate legal heirs was also set aside since the underlying penalty order itself was invalid. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773952