https://www.taxtmi.com/caselaws?id=779854 ITAT, Jaipur (AT) upheld imposition of penalty under s.271(1)(c) on the legal representatives, finding s.159(1) makes them liable for taxes and other sums the deceased would have owed. Earlier contrary authority has been superseded by Calcutta HC, so the Nagpur view is not followed. The penalty is sustained, but the matter is remanded to the AO to determine whether the legal representatives inherited any estate and, if so, the extent of assets available to meet the liability. en-us Tue, 07 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779854 ITAT, Jaipur (AT) upheld imposition of penalty under s.271(1)(c) on the legal representatives, finding s.159(1) makes them liable for taxes and other sums the deceased would have owed. Earlier contrary authority has been superseded by Calcutta HC, so the Nagpur view is not followed. The penalty is sustained, but the matter is remanded to the AO to determine whether the legal representatives inherited any estate and, if so, the extent of assets available to meet the liability. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779854