https://www.taxtmi.com/caselaws?id=781444 ITAT RAJKOT held the penalty under s.271(1)(b) invalid where notices were served on a deceased assessee without issuing or intimating penalty proceedings to legal heirs. The AO failed to bring the legal representative on record despite being informed of the death. Noting that penalties cannot be imposed on a dead person, the Tribunal deleted the penalty and allowed the appeal. en-us Fri, 31 Oct 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781444 ITAT RAJKOT held the penalty under s.271(1)(b) invalid where notices were served on a deceased assessee without issuing or intimating penalty proceedings to legal heirs. The AO failed to bring the legal representative on record despite being informed of the death. Noting that penalties cannot be imposed on a dead person, the Tribunal deleted the penalty and allowed the appeal. Case-Laws Income Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781444